https://www.taxtmi.com/caselaws?id=275788 A Hindu undivided family was treated as ordinarily resident in British India under Section 4-B because its manager satisfied the ordinary-residence test applicable to an individual under Section 4-A(a). The court held that, where the family continued without interruption, the statute did not confine the enquiry to the manager in the year of account alone, and the residence of successive managers could be counted. On the facts, an earlier manager had been resident in British India, so the statutory conditions were met and the reference was answered against the assessee and in favour of the Revenue. en-us Fri, 23 Feb 1945 00:00:00 +0630 Wed, 17 Oct 2018 11:44:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=275788 A Hindu undivided family was treated as ordinarily resident in British India under Section 4-B because its manager satisfied the ordinary-residence test applicable to an individual under Section 4-A(a). The court held that, where the family continued without interruption, the statute did not confine the enquiry to the manager in the year of account alone, and the residence of successive managers could be counted. On the facts, an earlier manager had been resident in British India, so the statutory conditions were met and the reference was answered against the assessee and in favour of the Revenue. Case-Laws Income Tax Fri, 23 Feb 1945 00:00:00 +0630 https://www.taxtmi.com/caselaws?id=275788