18 September 2016
In your case control and management is performed by whom is to be considered.normally it would be Martha If Kartha is not in a position to control the management because if disability then other co Parcener can control the HUF. In your case it I'd pointed that managed by Kartha and his son so HUF will be resident when control and management is partly or wholly in India.if it is resident then the position of Kartha only to be verified in this case to find out whether it is ordinary resident or not irdinarly resident by verifying the rules as per sec 6(2) Hope it is clear