https://www.taxtmi.com/caselaws?id=49553 Residence of a Hindu undivided family under section 4A(b) of the Indian Income-tax Act, 1922 depends on whether the control and management of its affairs is situated within the taxable territories; the family is non-resident only if such control and management is wholly outside those territories. Partnership activity by coparceners may still constitute an affair of the family where it is carried on as a family undertaking, using family funds and managed from within the taxable territories. On the stated facts, the Bombay and Banaras businesses were treated as family affairs controlled and managed in British India, so the family was resident in the taxable territories. en-us Thu, 21 Apr 1960 00:00:00 +0530 Wed, 03 Sep 2014 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49553 Residence of a Hindu undivided family under section 4A(b) of the Indian Income-tax Act, 1922 depends on whether the control and management of its affairs is situated within the taxable territories; the family is non-resident only if such control and management is wholly outside those territories. Partnership activity by coparceners may still constitute an affair of the family where it is carried on as a family undertaking, using family funds and managed from within the taxable territories. On the stated facts, the Bombay and Banaras businesses were treated as family affairs controlled and managed in British India, so the family was resident in the taxable territories. Case-Laws Income Tax Thu, 21 Apr 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49553