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1960 (4) TMI 3 - SC - Income TaxWhether the firm of Amulakh Amichand & Co. is one of the affairs of the Hindu undivided family of Gandalal because that is the only affair which has relation to the income sought to be taxed and on which the appellant relies for determining the residence of the family? Whether the control and management of the said affair, looked at from the point of view of the Hindu undivided family, is situate? Held that:- Residence under section 4A(b) of a Hindu undivided family is determined by the seat of control and management of its affairs, and in the matter of partnership businesses in British India the Hindu undivided family as such had no connexion whatsoever with its control and management. If the seat of control is divided, the family may have more than one place of residence ; and unless it is wholly outside the taxable territories, the family will be taken to be resident in such territories for the purposes of the Act. But where as in this case in respect of the partnership business, the family as such has nothing to do with its control and management, we fail to see how the existence of such a partnership will determine residence of the family within the meaning of section 4A(b). Appeal dismissed.
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