“control and management”
The expression ‘control and management’ referred to under section 6 refer to the central control and management and not to the carrying on of day-to-day business by servants, employees, or agents.
- The business may be done from outside India and yet its control and management may be wholly within India. Therefore, the control and management of a business are said to be situated at a place where the head and brain of the adventure is situated.
- The place of control may be different from the usual place of running the business and sometimes even the registered office of the assessee. This is because the control and management of a business need not necessarily be done from the place of business or from the registered office of the assessee.
- But control and management do imply the functioning of the controlling and directing power at a particular place with some degree of permanence.
For Numerical – Refer to Youtube Channel.
For Complete Course or Book (Videos on provisions, Numericals, Tests, Guidance, etc) –
Tag:commerce, commerce achiever, commerce optional, CONTROL AND MANAGEMENT, INCOME TAX ANSWER WRITING, MEANING OF CONTROL AND MANAGEMENT, Resident and ordinarily resident, Resident and ordinarily resident/ Resident but not ordinarily resident, Resident but not ordinarily resident, Residential Status for HUF, Residential Status for HUF under Income Tax, Residential status for the purpose of income tax, Residential status in india, Residential Status of HUF - Control and Management -Meaning, Residential Status under Income Tax, Section 6(1) Residential Status, SOLUTION ON TAX, upsc commerce optional, upsc commerce optional paper, upsc commerce optional previous year paper, UPSC COMMERCE OPTIONAL QUESTIONS ON TAX, upsc commerce optional syllabus, upsc optional