Person Section 2 (31)

[Vignesh S]

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.

AI Summary

Government Likely Not Considered a 'Person' Under Section 2(31) of Income Tax Act; Case Law Requested for Clarity. A user inquired whether the government qualifies as a 'person' under Section 2(31) of the Income Tax Act and requested supporting case law. A respondent replied, suggesting that the answer is likely negative.