https://www.taxtmi.com/caselaws?id=276849 An "association of persons" under the Income-tax Act, 1922 requires more than a mere collection of individuals; the members must join together voluntarily in a common enterprise with concerted action and a profit-making purpose. Where participation is compelled by governmental control, and the group lacks real freedom of choice and a stable voluntary composition, the necessary common volition is absent. On the stated facts, the cloth import arrangement was imposed by regulation and the members were brought together without a true consensual venture, so the group did not answer the statutory description. The assessee was therefore not an association of persons and was not assessable in that status. en-us Fri, 13 Apr 1956 00:00:00 +0530 Mon, 19 Nov 2018 14:44:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276849 An "association of persons" under the Income-tax Act, 1922 requires more than a mere collection of individuals; the members must join together voluntarily in a common enterprise with concerted action and a profit-making purpose. Where participation is compelled by governmental control, and the group lacks real freedom of choice and a stable voluntary composition, the necessary common volition is absent. On the stated facts, the cloth import arrangement was imposed by regulation and the members were brought together without a true consensual venture, so the group did not answer the statutory description. The assessee was therefore not an association of persons and was not assessable in that status. Case-Laws Income Tax Fri, 13 Apr 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276849