https://www.taxtmi.com/caselaws?id=7135 An association of individuals under section 2(q) of the Madras Agricultural Income-tax Act, 1955 requires persons to have joined for a common purpose or common action, with authority to manage the group's affairs for collective benefit. Mere joint ownership, a common manager, or common accounting arrangements is insufficient without proof of a voluntary common enterprise. On the facts found, the twelve family members did not form such an association, so they could not be assessed as one unit. The Commissioner's view was set aside and the matter remitted for reconsideration. en-us Sat, 29 Apr 1967 00:00:00 +0530 Wed, 11 Feb 2009 16:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7135 An association of individuals under section 2(q) of the Madras Agricultural Income-tax Act, 1955 requires persons to have joined for a common purpose or common action, with authority to manage the group's affairs for collective benefit. Mere joint ownership, a common manager, or common accounting arrangements is insufficient without proof of a voluntary common enterprise. On the facts found, the twelve family members did not form such an association, so they could not be assessed as one unit. The Commissioner's view was set aside and the matter remitted for reconsideration. Case-Laws Income Tax Sat, 29 Apr 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7135