https://www.taxtmi.com/caselaws?id=24743 The residential status issue under section 6(3)(ii) of the Income-tax Act turned on whether the assessee's control and management during the relevant previous year was vested in the liquidator. The earlier reference had already resolved that question in the assessee's favour, applying the principle governing companies in liquidation that control and management is treated as vested in the High Court acting through the liquidator. In light of those concluded findings, no substantial question of law of general public importance survived for certification, and the request for a certificate for appeal was refused. en-us Mon, 14 Mar 1988 00:00:00 +0530 Fri, 22 Jan 2010 10:59:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24743 The residential status issue under section 6(3)(ii) of the Income-tax Act turned on whether the assessee's control and management during the relevant previous year was vested in the liquidator. The earlier reference had already resolved that question in the assessee's favour, applying the principle governing companies in liquidation that control and management is treated as vested in the High Court acting through the liquidator. In light of those concluded findings, no substantial question of law of general public importance survived for certification, and the request for a certificate for appeal was refused. Case-Laws Income Tax Mon, 14 Mar 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24743