https://www.taxtmi.com/caselaws?id=277390 The court determined that the Hindu undivided family (HUF) was 'resident' in British India under Section 4A(b) of the Income-tax Act for the assessment year 1942-43. This decision was based on the finding that the karta's activities in British India, including attending to legal and income-tax matters, constituted acts of control and management of the family's affairs, indicating that the control and management were not wholly outside British India. As a result, the family was deemed to have resided in British India, leading to a ruling in favor of the Commissioner of Income-tax. 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 The court determined that the Hindu undivided family (HUF) was 'resident' in British India under Section 4A(b) of the Income-tax Act for the assessment year 1942-43. This decision was based on the finding that the karta's activities in British India, including attending to legal and income-tax matters, constituted acts of control and management of the family's affairs, indicating that the control and management were not wholly outside British India. As a result, the family was deemed to have resided in British India, leading to a ruling in favor of the Commissioner of Income-tax. Case-Laws Income Tax Fri, 22 Aug 1947 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277390