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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>High Court ruling: M/s. Meera & Company assessed as 'body of individuals' for specific years</h1> The High Court of Punjab and Haryana held that M/s. Meera & Company is assessable as a 'body of individuals' for the assessment years 1968-69, ... Body Of Individuals The High Court of Punjab and Haryana ruled that M/s. Meera & Company is assessable as a 'body of individuals' for the assessment years 1968-69, 1969-70, and 1970-71. The decision was based on a previous Division Bench ruling against the assessee. The assessees have the option to challenge this judgment despite their counsel's concession.

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