https://www.taxtmi.com/caselaws?id=277390 A Hindu undivided family is resident in British India under Section 4A(b) of the Indian Income-tax Act, 1922, unless the control and management of its affairs are situated wholly outside British India. The test extends beyond family business to other family affairs, including immovable property, litigation, and income-tax proceedings. Here, the karta's acts in British India in attending to family litigation, tax matters, and payment of tax were exercises of controlling authority over the family's affairs. On those facts, the control and management of the family affairs were not wholly outside British India, and the family was held resident there. en-us Fri, 22 Aug 1947 00:00:00 +0530 Mon, 03 Dec 2018 12:25:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277390 A Hindu undivided family is resident in British India under Section 4A(b) of the Indian Income-tax Act, 1922, unless the control and management of its affairs are situated wholly outside British India. The test extends beyond family business to other family affairs, including immovable property, litigation, and income-tax proceedings. Here, the karta's acts in British India in attending to family litigation, tax matters, and payment of tax were exercises of controlling authority over the family's affairs. On those facts, the control and management of the family affairs were not wholly outside British India, and the family was held resident there. Case-Laws Income Tax Fri, 22 Aug 1947 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277390