https://www.taxtmi.com/caselaws?id=15624 Lottery winnings from tickets jointly purchased by a group were treated as income assessable in the status of an association of persons because the contributors acted through a common venture with the object of earning income. The governing test for an association of persons was satisfied on these facts, and the principle had already been applied in similar cases. The question was answered in favour of the Revenue and against the assessee, so the winnings were assessable accordingly. en-us Mon, 23 Nov 1998 00:00:00 +0530 Wed, 26 Aug 2009 13:49:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15624 Lottery winnings from tickets jointly purchased by a group were treated as income assessable in the status of an association of persons because the contributors acted through a common venture with the object of earning income. The governing test for an association of persons was satisfied on these facts, and the principle had already been applied in similar cases. The question was answered in favour of the Revenue and against the assessee, so the winnings were assessable accordingly. Case-Laws Income Tax Mon, 23 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15624