https://www.taxtmi.com/caselaws?id=18819 Persons who acquire undivided shares in property by succession under a will do not form an association of individuals merely because they manage the estate jointly. An association requires a voluntary coming together for a common purpose or enterprise to earn income, profits or gains and share them. On the facts discussed, the son and grandsons took defined undivided shares under the will itself, so their rights arose by succession rather than by combination. Joint management of the estate was insufficient to satisfy the essential ingredients of an association of individuals, and they were treated as tenants-in-common with definite shares. en-us Thu, 04 Nov 1993 00:00:00 +0530 Mon, 02 Nov 2009 12:10:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18819 Persons who acquire undivided shares in property by succession under a will do not form an association of individuals merely because they manage the estate jointly. An association requires a voluntary coming together for a common purpose or enterprise to earn income, profits or gains and share them. On the facts discussed, the son and grandsons took defined undivided shares under the will itself, so their rights arose by succession rather than by combination. Joint management of the estate was insufficient to satisfy the essential ingredients of an association of individuals, and they were treated as tenants-in-common with definite shares. Case-Laws Income Tax Thu, 04 Nov 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18819