https://www.taxtmi.com/caselaws?id=285405 Residence of a firm under Section 4-A(b) of the Indian Income-tax Act, 1922 is determined by whether any part of its control and management is exercised in British India; on the facts, the partner in British India directed agents, issued instructions, and received reports, so residence was found in the affirmative. A firm is a separate assessable unit for income-tax purposes, so prior individual assessment of a partner on his share of profits does not bar reassessment of the firm under Section 34 where the statutory period is satisfied. Both questions were answered against the assessee. en-us Fri, 09 Dec 1949 00:00:00 +0530 Fri, 10 Jan 2020 14:42:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=285405 Residence of a firm under Section 4-A(b) of the Indian Income-tax Act, 1922 is determined by whether any part of its control and management is exercised in British India; on the facts, the partner in British India directed agents, issued instructions, and received reports, so residence was found in the affirmative. A firm is a separate assessable unit for income-tax purposes, so prior individual assessment of a partner on his share of profits does not bar reassessment of the firm under Section 34 where the statutory period is satisfied. Both questions were answered against the assessee. Case-Laws Income Tax Fri, 09 Dec 1949 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285405