https://www.taxtmi.com/caselaws?id=184520 Residence of a firm under Section 4-A(b) of the Indian Income-tax Act, 1922 depends on the actual situs of control and management of its affairs in the relevant year, not merely on a partner's contractual right or power to control the business. A partnership deed may be relevant evidence, but it cannot replace proof of where control in fact existed. The High Court also held that the statement of case was deficient because it did not set out sufficient proved or admitted facts to support the finding of residence in British India. The reference was therefore sent back to the Tribunal for completion of the factual record and further consideration. en-us Fri, 29 Sep 1944 00:00:00 +0630 Mon, 11 Jul 2016 18:41:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184520 Residence of a firm under Section 4-A(b) of the Indian Income-tax Act, 1922 depends on the actual situs of control and management of its affairs in the relevant year, not merely on a partner's contractual right or power to control the business. A partnership deed may be relevant evidence, but it cannot replace proof of where control in fact existed. The High Court also held that the statement of case was deficient because it did not set out sufficient proved or admitted facts to support the finding of residence in British India. The reference was therefore sent back to the Tribunal for completion of the factual record and further consideration. Case-Laws Income Tax Fri, 29 Sep 1944 00:00:00 +0630 https://www.taxtmi.com/caselaws?id=184520