https://www.taxtmi.com/caselaws?id=49743 A Hindu undivided family is treated as resident in British India under Section 4A(b) unless the control and management of its affairs is shown to be wholly outside British India. The decisive test is the seat of direction and control over the family's income-related affairs, not mere physical presence, attendance in litigation or tax proceedings, or isolated business activity in British India. The party seeking the statutory exception bears the burden of proving exclusive foreign control with proper evidence. On the facts discussed, the absence of material showing continuous control from Colombo meant the presumption of residence was not displaced. en-us Thu, 21 Dec 1950 00:00:00 +0530 Fri, 12 Sep 2014 09:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49743 A Hindu undivided family is treated as resident in British India under Section 4A(b) unless the control and management of its affairs is shown to be wholly outside British India. The decisive test is the seat of direction and control over the family's income-related affairs, not mere physical presence, attendance in litigation or tax proceedings, or isolated business activity in British India. The party seeking the statutory exception bears the burden of proving exclusive foreign control with proper evidence. On the facts discussed, the absence of material showing continuous control from Colombo meant the presumption of residence was not displaced. Case-Laws Income Tax Thu, 21 Dec 1950 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49743