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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Taxation of temporary associations: entire income up to dissolution is chargeable in the tax year, with analogous assessment procedures.</h1> Clause 318 makes the total income of an association of persons, body of individuals, or artificial juridical person formed for a particular event and likely to be dissolved in the same tax year chargeable to tax for that year from the first day of the tax year up to dissolution; assessment procedures applicable to persons leaving the jurisdiction apply, so far as may be, to proceedings in respect of such entities.

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