Meaning of “Control and management”

Case Name : Cit vs. Nandlal gandalal 

Citation : [1960] 40 itr 1 (sc)

Court : Supreme court

Section : 6

Meaning : The expression ‘control and management’ signifies controlling and directive power, ‘the head and brain’ as it is sometimes called. Furthermore, it is settled that the expression ‘control and management’ means de facto control and management and not merely the right or power to control and manage.

Case Name : Cit v. Vs. Vr.N.M. Subbayya chettiar 

Citation : [1947] 15 itr 502 (mad.)

Court : Madras high court

Section : 6

Meaning : Control and management’ signifies in the present context, the controlling and directive power, ‘the head and brain’ as it is sometimes called, and ‘situated’ implies the functioning of such power at a particular place with some degree of permanence, while ‘wholly’ would seem to recognise the possibility of the seat of such power being divided between two distinct and separate places.