https://www.taxtmi.com/caselaws?id=8154 Mere co-ownership, joint residence, joint cultivation or common management of agricultural land does not, by itself, create an association of individuals under the Agricultural Income-tax Act. The decisive requirement is that property must be held by one person for himself or for another in a legally recognised representative capacity; absent that, spouses cannot be assessed as an association of individuals. Questions about title standing in one spouse's name, factual beneficial ownership, or a land-exchange sanction were treated as irrelevant to that legal test. The reference was answered in favour of the assessee, and assessment on that footing could not stand. en-us Fri, 30 Jan 1970 00:00:00 +0530 Tue, 31 Mar 2009 15:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8154 Mere co-ownership, joint residence, joint cultivation or common management of agricultural land does not, by itself, create an association of individuals under the Agricultural Income-tax Act. The decisive requirement is that property must be held by one person for himself or for another in a legally recognised representative capacity; absent that, spouses cannot be assessed as an association of individuals. Questions about title standing in one spouse's name, factual beneficial ownership, or a land-exchange sanction were treated as irrelevant to that legal test. The reference was answered in favour of the assessee, and assessment on that footing could not stand. Case-Laws Income Tax Fri, 30 Jan 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8154