https://www.taxtmi.com/caselaws?id=16619 The court ruled in favor of the assessee, determining that the assessments could not be conducted under the association of persons status. The judgment emphasized the necessity of a common purpose for such status and the applicability of legal provisions for individual assessment based on ascertainable shares, thereby resolving the issues raised in the case comprehensively. en-us Thu, 24 Jul 1997 00:00:00 +0530 Tue, 08 Sep 2009 18:39:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16619 The court ruled in favor of the assessee, determining that the assessments could not be conducted under the association of persons status. The judgment emphasized the necessity of a common purpose for such status and the applicability of legal provisions for individual assessment based on ascertainable shares, thereby resolving the issues raised in the case comprehensively. Case-Laws Income Tax Thu, 24 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16619