TMI BlogRESIDENTIAL STATUS OF ‘HUF’, ‘FIRM’, ‘AOP’ & BOIX X X X Extracts X X X X X X X X Extracts X X X X ..... Resident It means that if a HUF, FIRM, AOP BOI is controlled from India even partially it will be Resident assessee. The Control and management of affairs means that decision making power for vital affairs is situated in India. In case of a Firm, it is said that the control and management of firm is situated at a place where partners meet to dec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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