Law:

Section:

Section 4A(a)(ii) of the indian income-tax act, 1922 [corresponding to section 6(1)(b) of the income-tax act, 1961] Residence in India Determination of Assessment years 1952-53, 1953-54, 1956-57 and 1957-58 Assessee was a member of HUF born and brought up in ceylon having his own business and property there - Family property, including ancestral house, in India managed by another family member as karta Assessee relinquished by release deed in july 1958 all his rights, title and interest in family properties in favour of his brothers Assessee never enjoyed family income For constructing a theatre in India assessee visited India occasionally for aggregate period of 106 days during 1-04-1952 to 31-03-1957 Erroneously filed income-tax returns showing status as "resident and ordinarily resident" AAC conceding assessee's claim for status of "non-resident" and upheld by tribunal and high court-Whether high court was right in law in accepting status of "non-resident" Held, yes Facts The assessee was a member of HUF which owned shops, Agricultural lands and an ancestral house in Orthanad. This house was used as dwelling by the assessee's step-mother, His two full brothers and his cousin. The Family Properties were managed by his cousin, and were maintained by him out of the Agricultural and rental Income. Admittedly, the assessee never enjoyed any portion of the family Income. The assessee, born and brought up in Ceylon, had his own business and properties in Ceylon. He had eight children, all born and educated in Ceylon. He started constructing a theatre in Orthanad and completed the same in 1957. During this period, he paid occasional visits and stayed sometimes in the family house, sometimes in tanjore and at times in a hotel. During the period from 1-04-1952 to 31-03-1957 (both inclusive) his total stay in India aggregated 106 days. In July 1958, by a deed of release, he bona fide relinquished all his rights, title or interest in the family properties in favour of his brothers, reciting therein that the family properties were never enjoyed by him but only by others. For the assessment years 1952-53, 1953-54, 1956-57 and 1957-58, the assessee filed returns [under…

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