https://www.taxtmi.com/caselaws?id=8569 The High Court of Madras ruled in favor of the assessee, determining that they should be assessed as a non-resident for the assessment year 1962-63 based on the delegation of complete control and management to a power of attorney agent in Ceylon. The Court emphasized the importance of actual control and management in determining the residency status of an assessee and highlighted that past assessments do not dictate the status for a specific assessment year. en-us Tue, 13 Jun 1972 00:00:00 +0530 Thu, 30 Apr 2009 16:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8569 The High Court of Madras ruled in favor of the assessee, determining that they should be assessed as a non-resident for the assessment year 1962-63 based on the delegation of complete control and management to a power of attorney agent in Ceylon. The Court emphasized the importance of actual control and management in determining the residency status of an assessee and highlighted that past assessments do not dictate the status for a specific assessment year. Case-Laws Income Tax Tue, 13 Jun 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8569