https://www.taxtmi.com/caselaws?id=8668 Residence status under section 4A(a)(iii) turned on whether the assessee's 1947 presence was casual or occasional; on the materials, he failed to prove that it was, so he was treated as resident but not ordinarily resident for 1948-49. Remittances brought into India were also treated as taxable remittances under section 4(1)(b)(iii) because the surrounding facts showed accumulated profits, no business necessity for the transfer, and no satisfactory proof that the funds were capital. The reference was answered for the Revenue. en-us Mon, 02 Jun 1969 00:00:00 +0530 Wed, 20 May 2009 17:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8668 Residence status under section 4A(a)(iii) turned on whether the assessee's 1947 presence was casual or occasional; on the materials, he failed to prove that it was, so he was treated as resident but not ordinarily resident for 1948-49. Remittances brought into India were also treated as taxable remittances under section 4(1)(b)(iii) because the surrounding facts showed accumulated profits, no business necessity for the transfer, and no satisfactory proof that the funds were capital. The reference was answered for the Revenue. Case-Laws Income Tax Mon, 02 Jun 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8668