https://www.taxtmi.com/caselaws?id=181175 Foreign income remained taxable because the Hindu undivided family could not satisfy the statutory test of being "not ordinarily resident" under Section 4B(a) of the Indian Income-tax Act, 1922. The relevant criterion was actual presence in British India for an aggregate period exceeding two years during the preceding seven years, and the family's residential status followed that of its karta under Section 4B(b). As the karta had been resident in British India in nine of the ten preceding years and met the two-year presence condition, the family did not qualify for the exemption and its foreign income was rightly included in the assessment. en-us Mon, 21 Apr 1947 00:00:00 +0530 Fri, 08 Apr 2016 17:36:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181175 Foreign income remained taxable because the Hindu undivided family could not satisfy the statutory test of being "not ordinarily resident" under Section 4B(a) of the Indian Income-tax Act, 1922. The relevant criterion was actual presence in British India for an aggregate period exceeding two years during the preceding seven years, and the family's residential status followed that of its karta under Section 4B(b). As the karta had been resident in British India in nine of the ten preceding years and met the two-year presence condition, the family did not qualify for the exemption and its foreign income was rightly included in the assessment. Case-Laws Income Tax Mon, 21 Apr 1947 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181175