https://www.taxtmi.com/caselaws?id=181906 A finding that a business was assessable as an association of persons requires legal evidence of a real joint venture, common volition, or conduct showing members associated to earn income. Materials drawn from earlier proceedings, especially untested statements and evidence to which the assessee had no proper opportunity to respond, cannot by themselves sustain that status. The Tribunal's reliance on inadmissible or conjectural material was therefore insufficient in law, and the assessment on the basis of association of persons was not valid. en-us Tue, 17 Jun 1958 00:00:00 +0530 Wed, 27 Apr 2016 13:22:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181906 A finding that a business was assessable as an association of persons requires legal evidence of a real joint venture, common volition, or conduct showing members associated to earn income. Materials drawn from earlier proceedings, especially untested statements and evidence to which the assessee had no proper opportunity to respond, cannot by themselves sustain that status. The Tribunal's reliance on inadmissible or conjectural material was therefore insufficient in law, and the assessment on the basis of association of persons was not valid. Case-Laws Income Tax Tue, 17 Jun 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181906