https://www.taxtmi.com/caselaws?id=66259 The court concluded that the share income post partial partition should not be included in Shankaraiah's hands or assessed as a "Body of Individuals" (BOI). The court emphasized the overriding obligation on Shankaraiah regarding his minor sons' share income and ruled that there was no BOI in this case. The court held that the assessments on the BOI were not valid, canceled all assessments, and allowed the appeals. Individual members were already separately assessed for the relevant years, precluding a separate assessment on the BOI. en-us Fri, 18 Jun 1976 00:00:00 +0530 Wed, 23 Feb 2011 12:09:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66259 The court concluded that the share income post partial partition should not be included in Shankaraiah's hands or assessed as a "Body of Individuals" (BOI). The court emphasized the overriding obligation on Shankaraiah regarding his minor sons' share income and ruled that there was no BOI in this case. The court held that the assessments on the BOI were not valid, canceled all assessments, and allowed the appeals. Individual members were already separately assessed for the relevant years, precluding a separate assessment on the BOI. Case-Laws Income Tax Fri, 18 Jun 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66259