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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>Body of Individuals definition requires collective activity directed to earning income, determining tax personhood and applicability of income tax law.</h1> Body of individuals in the Income tax context denotes a conglomeration of persons who collectively carry on an activity with the object of earning income; the term must be read in the statutory context of 'person' and alongside the concept of an association of persons, thereby limiting the phrase to groups organised or functioning to generate income for tax purposes.

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