https://www.taxtmi.com/caselaws?id=19482 The court held that the income from the mining business should be assessed in the hands of the association of persons, Messrs. Smt. and Sri Rajgarhia, as they constituted an association of persons for assessment purposes. The court emphasized that the authorities do not have discretion to treat the income of one unit as the income of another unit. The court's decision favored the Revenue, rejecting arguments against the Tribunal's decision and clarifying its limited advisory jurisdiction under section 256. No costs were awarded. en-us Thu, 02 Feb 1995 00:00:00 +0530 Fri, 06 Nov 2009 14:19:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19482 The court held that the income from the mining business should be assessed in the hands of the association of persons, Messrs. Smt. and Sri Rajgarhia, as they constituted an association of persons for assessment purposes. The court emphasized that the authorities do not have discretion to treat the income of one unit as the income of another unit. The court's decision favored the Revenue, rejecting arguments against the Tribunal's decision and clarifying its limited advisory jurisdiction under section 256. No costs were awarded. Case-Laws Income Tax Thu, 02 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19482