https://www.taxtmi.com/caselaws?id=8060 The taxing statute expressly defined residence in the taxable territories and the scope of taxable territories, so the statutory test in section 4A had to be applied as written. The High Court held that international law could not be used to enlarge that definition or create a wider deeming fiction without statutory support, and the special rule for Government servants posted outside the territories did not extend to their family members. On those facts, the assessee was not a resident of the taxable territories for the relevant assessment years and was not liable to be taxed on that basis. en-us Wed, 19 Aug 1970 00:00:00 +0530 Fri, 27 Mar 2009 17:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8060 The taxing statute expressly defined residence in the taxable territories and the scope of taxable territories, so the statutory test in section 4A had to be applied as written. The High Court held that international law could not be used to enlarge that definition or create a wider deeming fiction without statutory support, and the special rule for Government servants posted outside the territories did not extend to their family members. On those facts, the assessee was not a resident of the taxable territories for the relevant assessment years and was not liable to be taxed on that basis. Case-Laws Income Tax Wed, 19 Aug 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8060