https://www.taxtmi.com/caselaws?id=281956 No income accrued to the Association of Persons where the contractual work was to be performed by the constituents in their individual capacities and at their own risk, so any income, if generated, accrued to the respective constituents instead. The Tribunal's finding rested on accepted factual material and the matter turned on its peculiar facts. On that basis, the Association of Persons was not liable to tax on the income in question, and no substantial question of law arose for determination. en-us Thu, 23 Jan 2014 00:00:00 +0530 Sun, 14 Jul 2019 15:54:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281956 No income accrued to the Association of Persons where the contractual work was to be performed by the constituents in their individual capacities and at their own risk, so any income, if generated, accrued to the respective constituents instead. The Tribunal's finding rested on accepted factual material and the matter turned on its peculiar facts. On that basis, the Association of Persons was not liable to tax on the income in question, and no substantial question of law arose for determination. Case-Laws Income Tax Thu, 23 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281956