https://www.taxtmi.com/caselaws?id=5031 For residence under section 4A(a)(iii) of the Income-tax Act, 1922, the department had first to show the assessee's qualifying presence in British India within the preceding four years and during the relevant previous year; once shown, the burden shifted to the assessee to prove that the visits were occasional or casual. On the facts, the Tribunal relied on the assessee's prior long residence, admitted visits, inconsistent statements, business dealings with Bombay concerns, remittances to Bombay, and the absence of supporting books or correspondence to infer business-connected presence. That inference was upheld as supported by evidence, and the assessee was held to have failed to displace the statutory presumption of residence. en-us Mon, 10 Apr 1967 00:00:00 +0530 Tue, 18 Nov 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5031 For residence under section 4A(a)(iii) of the Income-tax Act, 1922, the department had first to show the assessee's qualifying presence in British India within the preceding four years and during the relevant previous year; once shown, the burden shifted to the assessee to prove that the visits were occasional or casual. On the facts, the Tribunal relied on the assessee's prior long residence, admitted visits, inconsistent statements, business dealings with Bombay concerns, remittances to Bombay, and the absence of supporting books or correspondence to infer business-connected presence. That inference was upheld as supported by evidence, and the assessee was held to have failed to displace the statutory presumption of residence. Case-Laws Income Tax Mon, 10 Apr 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5031