https://www.taxtmi.com/caselaws?id=15097 A registered association formed for community welfare was examined only for its wealth-tax status under the charging provision. The court applied the principle that an association of persons cannot be taxed as an individual where the Legislature has not expressly brought such entities within the charging section. The term "individual" was not given an expanded meaning to include entities deliberately omitted from the taxable net. On that construction, the association was not liable to wealth-tax as an individual, and the reference was answered in favour of the assessee. en-us Thu, 26 Mar 1998 00:00:00 +0530 Mon, 03 Aug 2009 10:46:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15097 A registered association formed for community welfare was examined only for its wealth-tax status under the charging provision. The court applied the principle that an association of persons cannot be taxed as an individual where the Legislature has not expressly brought such entities within the charging section. The term "individual" was not given an expanded meaning to include entities deliberately omitted from the taxable net. On that construction, the association was not liable to wealth-tax as an individual, and the reference was answered in favour of the assessee. Case-Laws Wealth-tax Thu, 26 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15097