Law:

Section:

Section 6(6) of the Income-tax Act, 1961 [Corresponding to section 4B of the Indian Income-tax Act, 1922] which is corresponding to section 6(a) of the Travancore Income-tax Act, 1121 (M.E.), - Assessment years 1946 to 1949 - Residential status - Assessee had not been 'resident' in Travancore in nine out of ten years preceding relevant assessment years - Whether he would be considered as 'not ordinarily resident' - Held, yes FACTS The assessee had not been 'resident' in Travancore in nine out of the ten years preceding the accounting years in question, viz., 1945, 1946, 1947 and 1948. The assessee claimed that he must be considered as 'not ordinarily resident' in Travancore during the four accounting years. The ITO rejected the assessee's claim. On appeal, the AAC accepted it but on revenue's appeal, the Tribunal rejected it. On reference: HELD It is only after an assessee had been found to be a resident that the further question will arise as to whether he was 'ordinarily resident'. Among those who are resident, a company, firm or other association of persons will be deemed to be 'ordinarily resident' in Travancore by the mere fact that it was 'resident' in Travancore [section 6(c) corresponding to section 4B(c) of the Indian Act]. But such is not the case as far as an individual is concerned. In order to be 'ordinarily resident' an individual has to be 'resident' in Travancore in nine out of the ten years preceding the accounting year in respect of which the assessment is made. 'Not resident' and 'not ordinarily resident' are not positive concepts but only the converse of 'resident' and 'ordinarily resident' and a category of persons 'not resident and not ordinarily resident' is impossible to imagine and unknown to the Act. In the instant case, the assessee had to be considered as 'not ordinarily resident' in the accounting years 1945, 1946, 1947 and 1948 within the meaning of section 6(a) of the Travancore Income-tax Act, 1121. Note: The case was decided in favour of the assessee. CASES REFERRED TO CIT v. Manibhai S. Patel [1953] 23 ITR 27 (Bom.), CIT v. S. Marimuthu Pillai [1945] 13 ITR 186 (Mad.) and K.M.N.N. Swaminathan Chettiar v. CIT [1947] 15 ITR 418…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492