https://www.taxtmi.com/caselaws?id=7850 A dwelling place under section 4A(a)(ii) of the Income-tax Act, 1922 requires a real and substantial home maintained by, or for, the assessee in the taxable territories, showing continuity, permanence and availability as of right; mere fractional family ownership or occasional guest occupation is insufficient. On the evidence, the assessee lived mainly in Ceylon, visited India only sporadically, and there was no acceptable proof that he maintained the family house or had it maintained for him. The assessee was therefore treated as non-resident, and the penalty under section 28(1)(a) could not survive on those facts. en-us Fri, 24 Apr 1970 00:00:00 +0530 Thu, 19 Mar 2009 17:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7850 A dwelling place under section 4A(a)(ii) of the Income-tax Act, 1922 requires a real and substantial home maintained by, or for, the assessee in the taxable territories, showing continuity, permanence and availability as of right; mere fractional family ownership or occasional guest occupation is insufficient. On the evidence, the assessee lived mainly in Ceylon, visited India only sporadically, and there was no acceptable proof that he maintained the family house or had it maintained for him. The assessee was therefore treated as non-resident, and the penalty under section 28(1)(a) could not survive on those facts. Case-Laws Income Tax Fri, 24 Apr 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7850