https://www.taxtmi.com/caselaws?id=174589 The phrase "association of individuals" in the Burma Income-tax Act was not confined ejusdem generis with "firm" and had to be read in its statutory context. Mere inheritance of a share in property did not itself make a person a member of such an association; some further act or conduct showing assent to the relationship was required. Joint enjoyment of inherited property, common management through an agent, and long-term receipt of income could justify an inference of voluntary combination for a common income-producing purpose, making the existence of an association of individuals a question of fact. en-us Mon, 20 Feb 1939 00:00:00 +0530 Mon, 12 Oct 2015 15:33:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174589 The phrase "association of individuals" in the Burma Income-tax Act was not confined ejusdem generis with "firm" and had to be read in its statutory context. Mere inheritance of a share in property did not itself make a person a member of such an association; some further act or conduct showing assent to the relationship was required. Joint enjoyment of inherited property, common management through an agent, and long-term receipt of income could justify an inference of voluntary combination for a common income-producing purpose, making the existence of an association of individuals a question of fact. Case-Laws Income Tax Mon, 20 Feb 1939 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174589