Residential status

control and management means decisions taken by following persons company -board of directors huf -karta firm -all partners or if firm is managed by a single partner by mutual consent. now if for any one day a karta or any one of the partners resides in india .they will be resident of india. in case of company if bod of a foreign company takes all decisions from india then it will be resident. moreover the conditions for ror and rnor is same as of individual but is applicable only for huf and not for company and firm.

since in your question one partner is in india and taking decision firm will be treated as resident.

Refer section 6 Of Income Tax Act analysis on the page :Link:https://www.exploreincometax.com/Indian-Income-tax-Act-1961/Section-6     given in Clear & Simple words,, This will clear all Your Words.

Refer "Section Analaysis" of the the page.

Thank you friends for your answers. You guys made it a whole lot clearier. :)