https://www.taxtmi.com/caselaws?id=179067 Separate ownership of demarcated agricultural lands, even when cultivated through a common manager and income is pooled for division by shares, does not by itself create an association of individuals; a common purpose or joint enterprise among the owners is required. In composition proceedings, the clubbing principle for lands settled on a wife or minor child may inform liability, but a special composition provision governing the relevant agricultural lands prevails over the general machinery. The assessment based on an association-of-individuals footing was therefore not sustainable, while the composition principle could apply only to the extent indicated by the judgment. en-us Wed, 29 Jul 1964 00:00:00 +0530 Fri, 19 Feb 2016 12:52:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179067 Separate ownership of demarcated agricultural lands, even when cultivated through a common manager and income is pooled for division by shares, does not by itself create an association of individuals; a common purpose or joint enterprise among the owners is required. In composition proceedings, the clubbing principle for lands settled on a wife or minor child may inform liability, but a special composition provision governing the relevant agricultural lands prevails over the general machinery. The assessment based on an association-of-individuals footing was therefore not sustainable, while the composition principle could apply only to the extent indicated by the judgment. Case-Laws Income Tax Wed, 29 Jul 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179067