https://www.taxtmi.com/caselaws?id=23161 The assessee's status was treated as an association of persons rather than a firm, because the Tribunal was entitled to determine the correct status and the Department's consistent treatment in earlier and later years supported that view. Rental income from the property was then assessable under the property-income scheme, not as income from other sources, as that consequence followed from the accepted status. Section 26 was also held applicable to the assessment year 1962-63 on the assessee's case. The reference was answered wholly in favour of the assessee, and the Department's challenge to the Tribunal's determinations failed. en-us Thu, 09 Mar 1989 00:00:00 +0530 Thu, 17 Dec 2009 11:40:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23161 The assessee's status was treated as an association of persons rather than a firm, because the Tribunal was entitled to determine the correct status and the Department's consistent treatment in earlier and later years supported that view. Rental income from the property was then assessable under the property-income scheme, not as income from other sources, as that consequence followed from the accepted status. Section 26 was also held applicable to the assessment year 1962-63 on the assessee's case. The reference was answered wholly in favour of the assessee, and the Department's challenge to the Tribunal's determinations failed. Case-Laws Income Tax Thu, 09 Mar 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23161