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1950 (12) TMI 2 - SC - Income TaxWhether in the circumstances of the case, the assessee (a Hindu undivided family) is 'resident' in British India under Section 4A(b) of the Income-tax Act? Held that:- In the absence of the material evidence to which reference has been made, the finding of the Assistant Commissioner that the onus of proving such facts as would bring his case within the exception had not been discharged by the assessee and the normal presumption must be given effect to, appears to us to be a legitimate conclusion. In this view, the appeal must be dismissed with costs, but we should like to observe that as this case has to be decided mainly with reference to the question of onus of proof, the decision in this appeal must be confined to the year of assessment to which this case relates, and it would be open to the appellant to show in future years by proper evidence that the seat of control and management of the affairs of the family is wholly outside British India. Appeal dismissed.
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