https://www.taxtmi.com/caselaws?id=286479 Income from the Ceylon tea estates was treated as business income, and aggregation depended on the partnership arrangements and the capacity in which the kartas received the receipts: for the years covered by the 19 January 1944 deed, the income accrued to the joint families, but for the 1942, 1943 and 22 March 1947 deed periods, the separate shares could not be pooled without a legal basis. The management and control issue turned on the assessee's failure to prove that no control was exercised from India, so the finding against exclusive control outside British India was sustained. Salary paid for personal services to the karta was separate income and not family income. The statutory allowance under the third proviso to section 4(1)(c) was confined to one allowance for the registered firm. en-us Wed, 13 Apr 1955 00:00:00 +0530 Fri, 28 Feb 2020 12:57:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286479 Income from the Ceylon tea estates was treated as business income, and aggregation depended on the partnership arrangements and the capacity in which the kartas received the receipts: for the years covered by the 19 January 1944 deed, the income accrued to the joint families, but for the 1942, 1943 and 22 March 1947 deed periods, the separate shares could not be pooled without a legal basis. The management and control issue turned on the assessee's failure to prove that no control was exercised from India, so the finding against exclusive control outside British India was sustained. Salary paid for personal services to the karta was separate income and not family income. The statutory allowance under the third proviso to section 4(1)(c) was confined to one allowance for the registered firm. Case-Laws Income Tax Wed, 13 Apr 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286479