https://www.taxtmi.com/caselaws?id=462680 Residence of a Hindu undivided family under Section 4-A(b) of the Income-tax Act, 1922 depends on the actual seat of control and management of its affairs during the relevant accounting year, with some degree of permanence. Mere presence of the karta, occasional visits to British India, or isolated acts connected with litigation or tax matters are insufficient to show that control was exercised in British India. Prior assessments or later findings cannot replace proof of actual control in the year in question. On the facts, the family was not shown to have its control and management in British India, so residence there was not established. en-us Tue, 15 Nov 1949 00:00:00 +0530 Wed, 09 Jul 2025 16:14:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462680 Residence of a Hindu undivided family under Section 4-A(b) of the Income-tax Act, 1922 depends on the actual seat of control and management of its affairs during the relevant accounting year, with some degree of permanence. Mere presence of the karta, occasional visits to British India, or isolated acts connected with litigation or tax matters are insufficient to show that control was exercised in British India. Prior assessments or later findings cannot replace proof of actual control in the year in question. On the facts, the family was not shown to have its control and management in British India, so residence there was not established. Case-Laws Income Tax Tue, 15 Nov 1949 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462680