ISSUE:
Whether the assessee (Hindu Undivided Family) was a resident in British India under Section 4A(b) of the Income Tax Act, 1922?
RULE:
The principle of determining the residential status of a Hindu Undivided Family (HUF) for tax purposes is based on the control and management of the family.
Section 4A(b) of the Income Tax Act, 1922 says that a Hindu Undivided Family, firm, or other association of persons resides in British India unless the control and management of its affairs is wholly outside British India.