https://www.taxtmi.com/caselaws?id=15886 The High Court ruled in favor of assessing the income from the clinic as a "body of individuals" in the common interest of all heirs, following the nature of the proprietary concern and absence of a partnership firm structure. The decision favored the Revenue and went against the assessee, upholding the orders of the Commissioner of Income-tax (Appeals) and the Income-tax Officer. The court emphasized the concept of "unity of interest" in cases of businesses run by individuals, concluding that the income should be assessed collectively for the heirs of the deceased owner. en-us Mon, 23 Aug 1999 00:00:00 +0530 Sat, 29 Aug 2009 16:42:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15886 The High Court ruled in favor of assessing the income from the clinic as a "body of individuals" in the common interest of all heirs, following the nature of the proprietary concern and absence of a partnership firm structure. The decision favored the Revenue and went against the assessee, upholding the orders of the Commissioner of Income-tax (Appeals) and the Income-tax Officer. The court emphasized the concept of "unity of interest" in cases of businesses run by individuals, concluding that the income should be assessed collectively for the heirs of the deceased owner. Case-Laws Income Tax Mon, 23 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15886