https://www.taxtmi.com/caselaws?id=290958 Residence determination for a Hindu joint family is assessed by the places where family members live rather than by the central management and control test used for firms or companies; a joint family may have multiple residences. The central management and control test is inappropriate as a universal standard for joint Hindu families. Evidence of periodic managerial presence, habitation of business premises during visits, and supervisory acts constituted legal evidence supporting a finding of residence in Madura, and the sufficiency of such evidence was a matter for the tax authority. en-us Wed, 06 Jan 1932 00:00:00 +0530 Fri, 23 Oct 2020 12:01:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290958 Residence determination for a Hindu joint family is assessed by the places where family members live rather than by the central management and control test used for firms or companies; a joint family may have multiple residences. The central management and control test is inappropriate as a universal standard for joint Hindu families. Evidence of periodic managerial presence, habitation of business premises during visits, and supervisory acts constituted legal evidence supporting a finding of residence in Madura, and the sufficiency of such evidence was a matter for the tax authority. Case-Laws Income Tax Wed, 06 Jan 1932 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290958