https://www.taxtmi.com/caselaws?id=168785 For residence under section 4A(a)(ii) of the Indian Income-tax Act, 1922, a dwelling place must be maintained for the assessee by a legal right to occupy or a comparable entitlement, such as ownership, tenancy, mortgage possession, or another enforceable right. A relative's house, occupied by parents and used only during visits, does not meet that test, and mere family connection or maintenance remittances do not make it the assessee's dwelling place. On that reasoning, the assessee was not resident in British India within section 4A(a)(ii), and the reference was answered in the negative. en-us Thu, 29 Mar 1951 00:00:00 +0530 Thu, 26 Mar 2015 15:14:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168785 For residence under section 4A(a)(ii) of the Indian Income-tax Act, 1922, a dwelling place must be maintained for the assessee by a legal right to occupy or a comparable entitlement, such as ownership, tenancy, mortgage possession, or another enforceable right. A relative's house, occupied by parents and used only during visits, does not meet that test, and mere family connection or maintenance remittances do not make it the assessee's dwelling place. On that reasoning, the assessee was not resident in British India within section 4A(a)(ii), and the reference was answered in the negative. Case-Laws Income Tax Thu, 29 Mar 1951 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168785