https://www.taxtmi.com/caselaws?id=22484 The court held that the respondent-club, assessed as an 'individual' by the Wealth-tax Officer, was determined to be an association of persons and not an individual under the Wealth-tax Act. As such, the club was found not to be an assessable entity for the relevant assessment years 1970-71 to 1978-79. The court's decision favored the assessee, ruling against the Revenue's contention that an 'association of persons' could be considered an 'individual' for wealth-tax assessment purposes. en-us Wed, 13 Mar 1991 00:00:00 +0530 Thu, 10 Dec 2009 13:23:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22484 The court held that the respondent-club, assessed as an 'individual' by the Wealth-tax Officer, was determined to be an association of persons and not an individual under the Wealth-tax Act. As such, the club was found not to be an assessable entity for the relevant assessment years 1970-71 to 1978-79. The court's decision favored the assessee, ruling against the Revenue's contention that an 'association of persons' could be considered an 'individual' for wealth-tax assessment purposes. Case-Laws Wealth-tax Wed, 13 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22484