TaxTMI 
TaxTMI 
1961 (2) TMI 62
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....wanathan for T. V. Balakrishnan, for the respondent JUDGMENT The judgment of the court was delivered by RAJAGOPALAN OFFG. CJ.--Since, in opinion, the Tribunal was right in the conclusion it reached, that requirements of section 4A(a)(ii) were not satisfied and that the assessee did not in either of the two years in question maintain a dwelling house within the taxable territories and that he di....
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....t during his temporary visits to India he stayed in either house, obviously as a guest, did not make either of them his dwelling house within the meaning of section 4A(a)(ii). All that was established in this case was that the title to the house that had belonged to his father vested in the assessee along with the other co-heirs. The assessee had of course a right to a fractional share in the hous....
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....amily occupied, his home in India, which he could use in his own right? The Tribunal was right in following the principle laid down in Commissioner of Income-tax v. Fulabhai Khodabhai Patel [1952] 22 I.T.R. 359 at 362 (Mad.) and in answering that question in the negative. The passage in Zackariah Sahib v. Commissioner of Income-tax [1952] 22 I.T.R. 359 at 362 (Mad.) on which learned counsel for t....