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1979 (12) TMI 2 - SC - Income TaxAssessee is member of HUF whose ancestral house is maintained in India by the karta. Assessee visits India casually and stays either in hotel or family house as a guest - whether the respondent-assessee was a resident in the taxable territories under s. 4A(a)(ii) - his stay in the family house has been found to be as a guest enjoying the hospitality of his kith and kin rather than as an inhabitant of his abode or home - the assessee, in our, view, was rightly regarded as a non-resident
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