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PETITIONER: V.V.R.N.M. SUBBAYYA CHETTIAR
Vs.
RESPONDENT: COMMISSIONER OF INCOME-TAX, MADRAS.
DATE OF JUDGMENT: 21/12/1950
BENCH: FAZAL ALI, SAIYID BENCH: FAZAL ALI, SAIYID MUKHERJEA, B.K. AIYAR, N. CHANDRASEKHARA
CITATION: 1951 AIR 101 1950 SCR 961 CITATOR INFO : R 1958 SC 779 (6) E&R 1960 SC1147 (9,11,16,18,22,24,25)
ACT: Indian Income-tax Act (XI of 1922), s. 4A (b)--Hindu undivided family--Residence--Tests--Occasional visits to India and attending to family affairs there, effect of--Burden of proof----" Control and management ", "situated ", "wholly" and "affairs ", meanings of.
HEADNOTE: The words used in s. 4A (b) show: (i) that, normally a Hindu undivided family will be taken to be resident, in the taxable territories, but such a presumption will not apply if the case can be brought under the second part of the provision, (ii)the word "affairs" means affairs which are relevant for the purpose of the Income-tax Act and which have some relation to income, (iii) the question whether the case falls within the exception depends on whether the seat of the direction and control of the affairs of the family is inside or outside British India, and (iv)the onus of proving facts which would bring his case within the exception which is provided by the latter part is on the assessee. The expression "control and management" in s. 4A ...