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1958 (4) TMI 1 - SC - Income TaxWhether the appellant assessee is resident in the taxable territories within the meaning of section 4A(b) of the Income-tax Act? Held that:- Once it is shown that control and management in the affairs of the firm was exercised by the partners residing in India, it would not be relevant to enquire whether the control and management thus exercised amounted to a substantial part of the control and management of the affairs of the firm. The exercise of the control and management even in part in the taxable territories would be enough to fix the appellant with the character of a resident within section 4A(b). We must accordingly hold that the High Court of Madras was justified in holding that the appellant is a firm resident in the taxable territories. Appeal dismissed.
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