Taxability of income in India of a non resident

Dear Rachit Sir,

Sec 6(2)

A Hindu undivided family, firm or other association of persons is said to be resident in India in any previous year in every case except where during that year the "control and management"  of its "affairs" is situated wholly  outside India

The words -

1) "control and management" - It has been defined as "head & brian" futhermore it should be "defacto "

"Head & brains" - Power to take decision

"Defacto" - Mere Power would not do, decisions must have been actually taken during the previous year.

2) "affairs" -It has been defined as having some connection with the Income or Income Tax as such.

3) "wholly" - Not even a single decision should be taken in India to qualify for non resident

Now if during the previous year even 1 of the decision having impact on the earning/tax  of the HUF/Trust was taken in India then it will be treated as "Resident"...

Remember if assesee claims that certain income is not taxable (becos of the benefit of Non resident) then the burden is on the assessee to prove that he was non resident......