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PETITIONER: THE COMMISSIONER OF INCOME-TAX,BOMBAY CITY, BOMBAY
Vs.
RESPONDENT: NANDLAL GANDALAL.
DATE OF JUDGMENT: 21/04/1960
BENCH: DAS, S.K. BENCH: DAS, S.K. KAPUR, J.L. HIDAYATULLAH, M.
CITATION: 1960 AIR 1147 1960 SCR (3) 620 CITATOR INFO : RF 1966 SC 719 (8) R 1970 SC1343 (16)
ACT: Income-tax-Assessment-Hindu undivided family carrying on business outside British india-Partnership entered into by coparceners with strangers in British India financed by remittances received from undivided family funds-Hindu undivided family, if resident in taxable territories-Indian Income-tax Act, 1922 (XI of 1922), ss. 4A(b).
HEADNOTE: N, a coparcener of the Hindu undivided family of G, carrying on business in Kathiwar, then outside British India, entered into a partnership with strangers in Bombay in 1944. A total sum of Rs. 1,,50,000 was remitted to N from the undivided family 621 funds and utilised as capital in the partnership business. N’s brother joined the partnership in Bombay. The partnership started another firm in Banaras and a third brother of N joined the firm. For the year of assessment 1945-46 the Income-tax Officer held that the Hindu undivided family of G was resident in the taxable territories and included the said sum in the income of the family under s. 4(1)(b)...