https://www.taxtmi.com/caselaws?id=187177 For residence under section 4-A(b) of the Income-tax Act, the decisive inquiry is where the firm's affairs were actually controlled and managed, not whether a partner merely had a theoretical right or power to control. On the facts, the unchallenged affidavits showed that the South African partners alone ated the business, no directions came from the Indian-resident partner, and he did not interfere in management. The tribunal's contrary finding lacked evidentiary support. The reference was therefore answered in favour of the assessee, and the firm was not treated as resident in British India on that footing. en-us Tue, 12 Mar 1946 00:00:00 +0530 Wed, 12 Oct 2016 17:53:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187177 For residence under section 4-A(b) of the Income-tax Act, the decisive inquiry is where the firm's affairs were actually controlled and managed, not whether a partner merely had a theoretical right or power to control. On the facts, the unchallenged affidavits showed that the South African partners alone ated the business, no directions came from the Indian-resident partner, and he did not interfere in management. The tribunal's contrary finding lacked evidentiary support. The reference was therefore answered in favour of the assessee, and the firm was not treated as resident in British India on that footing. Case-Laws Income Tax Tue, 12 Mar 1946 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187177