https://www.taxtmi.com/caselaws?id=68917 Persons owning land are not assessable as an association of individuals unless they have associated together for the common exploitation of the property for their common benefit; mere common management, use of the same manager, or joint cultivation is insufficient. The assessing authority had not properly examined this statutory test under the Tamil Nadu Agricultural Income-tax Act, and the correct status had also remained open in earlier proceedings. The assessments could not be sustained on the existing record and were set aside for fresh determination of the assessees' correct status and related issues. en-us Thu, 10 Jan 1980 00:00:00 +0530 Sat, 02 Apr 2011 13:27:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68917 Persons owning land are not assessable as an association of individuals unless they have associated together for the common exploitation of the property for their common benefit; mere common management, use of the same manager, or joint cultivation is insufficient. The assessing authority had not properly examined this statutory test under the Tamil Nadu Agricultural Income-tax Act, and the correct status had also remained open in earlier proceedings. The assessments could not be sustained on the existing record and were set aside for fresh determination of the assessees' correct status and related issues. Case-Laws Income Tax Thu, 10 Jan 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68917