Viswanatha Sastri, J.-The question that has been referred to us is in these terms:

“Whether the assessee firm is a resident in British India within the meaning of section 4-A(b) of the Income-tax Act.”

With reference to income-tax, the assessment years in question are 1939-40, 11940-41, 1941-42 and 1942-43. With reference to excess profits tax, the chargeable accounting periods are 1st September, 1939 to 31st December, 1939, 1st January, 1940 to 31st December, 1940, 1st January, 1941 to 31st December, 1941. Though the assessments relate to different accounting periods, both before us and the Income-tax authorities as well as the Appellate Tribunal, the case has been presented on the footing that the essential facts and circumstances are the same throughout. The facts are shortly these. The assessee is a registered firm of seven partners carrying on the business of tea planters in Ceylon. The partnership owns tea estates compendiously styled: “The Erin Estate”. Tea is grown on this estate and is manufactured into a marketable product and sold in Ceylon through brokers or commission agents. The price is realised in Ceylon. These trading operations are carried on in Ceylon on behalf of

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