1945 (2) TMI 23

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.... P. R. Srinivasan JUDGMENT The assessee is the karta of a joint Hindu family which carried on a money- lending business in Muar and Seramban in the Federated Malay States. The year of account is from the 13th April 1940 to the 12th April 1941. The karta went to Muar in the month of November 1938 and remained there until the 20th October 1940 during which time he had control of the family&#39....

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....ribunal has referred under Section 66(1) of the Act the following question:- "Whether when it is found that there is no act of control in British India the mere presence of the manager of the joint Hindu family as such in British India will lead to the finding that there has been control and management within British India." This question was framed because the Commissioner contended that wh....

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....ere fact that the manager of a joint Hindu family happens to be within British India for part of the account year does not necessarily imply that during that period he has exercised control over the management of the business abroad. In fact in this case the karta left his eldest son to manage the businesses in Muar and Seramban. In a recent case, Commissioner of Income-tax, Madras v. Gangabish....

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....the record to justify a finding that control was exercised. We are not prepared to fall in with the suggestion. In the first place, the Commissioner's case is that the mere presence here of the karta is sufficient to justify a Court in holding that there was control in British India of the foreign business of the family during the account year and it was on this contention that the Tribunal fr....