https://www.taxtmi.com/caselaws?id=191536 Persons who jointly managed a temple and its appurtenant properties in a settled arrangement, regulated attendance by turns, and collectively attracted offerings from devotees were treated as an association of persons for income-tax purposes, because their common purpose and concerted exploitation of the temple as a source of income satisfied the statutory test. The Tribunal also erred in refusing to consider the contention that the temple income belonged to a public religious trust and was not assessable in their hands, since the assessees had succeeded before the lower appellate authority and were not required to file an appeal merely to challenge refusal to entertain that ground. The reference was thus answered partly against the assessees and partly in their favour. en-us Wed, 14 Oct 1964 00:00:00 +0530 Thu, 06 Apr 2017 16:29:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191536 Persons who jointly managed a temple and its appurtenant properties in a settled arrangement, regulated attendance by turns, and collectively attracted offerings from devotees were treated as an association of persons for income-tax purposes, because their common purpose and concerted exploitation of the temple as a source of income satisfied the statutory test. The Tribunal also erred in refusing to consider the contention that the temple income belonged to a public religious trust and was not assessable in their hands, since the assessees had succeeded before the lower appellate authority and were not required to file an appeal merely to challenge refusal to entertain that ground. The reference was thus answered partly against the assessees and partly in their favour. Case-Laws Income Tax Wed, 14 Oct 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191536