https://www.taxtmi.com/caselaws?id=275788 Ordinary residence of an HUF is determined by applying the individual residence criteria applicable to its manager; where the family continues, periods of residence in British India of successive managers during that continued existence count toward the manager's statutory residence tests. The analysis applies the individual tests in Section 4-A(a) and Section 4-B(a) to the manager and treats successive managers' residence as aggregable for satisfying the nine out of ten or two out of seven tests. Operatively, an HUF is to be deemed ordinarily resident when the combined residence of successive managers meets those statutory requirements. 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 Ordinary residence of an HUF is determined by applying the individual residence criteria applicable to its manager; where the family continues, periods of residence in British India of successive managers during that continued existence count toward the manager's statutory residence tests. The analysis applies the individual tests in Section 4-A(a) and Section 4-B(a) to the manager and treats successive managers' residence as aggregable for satisfying the nine out of ten or two out of seven tests. Operatively, an HUF is to be deemed ordinarily resident when the combined residence of successive managers meets those statutory requirements. Case-Laws Income Tax Fri, 23 Feb 1945 00:00:00 +0630 https://www.taxtmi.com/caselaws?id=275788