https://www.taxtmi.com/caselaws?id=277015 For residence under section 4A(b), the relevant "affairs" are those of the Hindu undivided family itself, meaning matters relevant to taxation and not the family's private or domestic affairs. A partnership entered into by a coparcener is a personal contractual partnership, not a partnership between the family and the other partners, even if the coparcener represents the family and accounts for profits to it. Because the family has no control over the partnership business, the existence of such business within the taxable territories does not by itself make the Hindu undivided family resident there under section 4A(b). en-us Wed, 16 Feb 1955 00:00:00 +0530 Thu, 22 Nov 2018 10:57:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277015 For residence under section 4A(b), the relevant "affairs" are those of the Hindu undivided family itself, meaning matters relevant to taxation and not the family's private or domestic affairs. A partnership entered into by a coparcener is a personal contractual partnership, not a partnership between the family and the other partners, even if the coparcener represents the family and accounts for profits to it. Because the family has no control over the partnership business, the existence of such business within the taxable territories does not by itself make the Hindu undivided family resident there under section 4A(b). Case-Laws Income Tax Wed, 16 Feb 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277015