https://www.taxtmi.com/caselaws?id=70249 Mere joint purchase of a lottery ticket does not, by itself, create an Association of Persons for income-tax purposes. The decisive factor is whether the persons acted together with a common purpose or concerted activity to earn income; where the prize depends wholly on chance and there is no organised venture, common management, or income-producing collaboration, AOP status is not attracted. The lottery winnings were therefore assessable separately in the hands of the individuals, and assessment as an Association of Persons was not permitted. en-us Thu, 09 Aug 1984 00:00:00 +0530 Fri, 15 Apr 2011 10:38:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70249 Mere joint purchase of a lottery ticket does not, by itself, create an Association of Persons for income-tax purposes. The decisive factor is whether the persons acted together with a common purpose or concerted activity to earn income; where the prize depends wholly on chance and there is no organised venture, common management, or income-producing collaboration, AOP status is not attracted. The lottery winnings were therefore assessable separately in the hands of the individuals, and assessment as an Association of Persons was not permitted. Case-Laws Income Tax Thu, 09 Aug 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70249