TaxTMI 
TaxTMI 
1945 (2) TMI 22
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....ndivided brother for the year 1940-41. It is common ground that the family (hereinafter referred to as the assessee) was "resident" in British India within the meaning of Section 4-B (b) of the Indian Income-tax Act, but the assessee was also treated as "ordinarily resident" in British India within the meaning of Section 4-B of that Act. The question whether the assessee was n....
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....l under Section 66 (1) of the Act for a statement of the case to this Court as a point of law was involved, and the following question has accordingly been referred for our decision :- "Whether, in the circumstances of the case, the assessee which is a Hindu undivided family must be deemed to be not ordinarily resident in the material year of account within the meaning of Section 4-B of the....
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....ion arises whether the assessee can be said to have been "ordinarily resident" in British India in the year of account within the meaning of Section 4-B of the Act. Section 4.B (so far as it is material here) reads as follows :- "For the purpose of this Act :- (a) an individual is not ordinarily resident in British India in any year if he has not been resident in British India ....
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....e been "resident" in British India within the meaning of Section 4-A (a) for a period of nine out of the ten preceding years and must also have been here for at least two years during the previous seven years. It is argued by Mr. Subbaraya Aiyar for the assessee that the residence or stay in British India relevant under Section 4-B (b) is only that of the person who happened to be the ma....