Supreme Court · 1950 INSC 41 · Decided 21 December 1950
V. V. R. N. M. Subbayya Chettiar v. Commissioner of INCOME.TAX, Madras
- Court
- Supreme Court of India
- Citation
- 1950 INSC 41 · [1950] 1 S.C.R. 961
- Case number
- CIVIL APPEAL No. 38/1949
- Decided
- 21 December 1950
- Bench
- BIJAN KUMAR MUKHERJEA, SIR SYED FAZL ALI, N. CHANDRASEKHARA AIYAR (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 66(1), 4A(b)
Headnote
COURT REPORTS 961 V. V. R. N. M. SUBBAYYA CHETTIAR V. COMMISSIONER OF INCOME.TAX, MADRAS. [SAIYID FAZL Au, MUKHERJEA and CHANDRASEKHARA AIYAR JJ.J Indian Income-tax Act (XI of 1922), s. 4A (b)-Hindu undivided family-Residence-Tests--Occasional visits to India and attending to family affairs will be taken to be resident in the taxable terri­ torieE1, but such a. presumption will not apply if the case can be brought under the second part of the provision, (ii) the word 11 affairs " means affairs which are .relevant for the purpose of the Income-tax Act and which have some
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