https://www.taxtmi.com/caselaws?id=71034 The Third Member upheld the Assessing Officer's decision to assess M/s. Alok Nursing Home as an Association of Persons (AOP) under the IT Act. The Third Member determined that the organized nature of the business and the joint activities of the owners constituted an AOP, separate from the individual assessments of Dr. Narendra Prasad and Dr. (Mrs.) Leela Prasad. The AO's assessment was deemed justified, setting aside the CIT(A)'s decision, and the individual members' income was to be modified accordingly. The Revenue's appeals were allowed, and the AO's assessment of M/s. Alok Nursing Home as an AOP was upheld. en-us Wed, 12 Nov 2003 00:00:00 +0530 Thu, 21 Apr 2011 10:25:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71034 The Third Member upheld the Assessing Officer's decision to assess M/s. Alok Nursing Home as an Association of Persons (AOP) under the IT Act. The Third Member determined that the organized nature of the business and the joint activities of the owners constituted an AOP, separate from the individual assessments of Dr. Narendra Prasad and Dr. (Mrs.) Leela Prasad. The AO's assessment was deemed justified, setting aside the CIT(A)'s decision, and the individual members' income was to be modified accordingly. The Revenue's appeals were allowed, and the AO's assessment of M/s. Alok Nursing Home as an AOP was upheld. Case-Laws Income Tax Wed, 12 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71034