TaxTMI 
TaxTMI 
Is the Government a person under the purview of Section 2 (31) of the Income Tax Act? If so I want the supporting case law.
Person Section 2 (31)
24 Jan 2011 
1 Reply 
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Person under Section 2(31) held not to include the Government in a forum reply without supporting authority.
Whether the Government qualifies as a person under Section 2(31) of the Income Tax Act: a forum respondent stated negatively that the Government is not a person under that definition and offered no supporting case law or statutory exposition, leaving the assertion unsupported by authority. (AI Summary)
Whether the Government qualifies as a person under Section 2(31) of the Income Tax Act: a forum respondent stated negatively that the Government is not a person under that definition and offered no supporting case law or statutory exposition, leaving the assertion unsupported by authority. (AI Summary)
