https://www.taxtmi.com/caselaws?id=24838 The court held that the applicant and her children could not be assessed as a body of individuals or an association of persons for the share income from three firms. The court emphasized the lack of unity of interest and rejected the argument that joint inheritance and the applicant's role as a partner constituted a body of individuals. The court ruled in favor of the assessee, concluding that the circumstances did not support assessment under the mentioned categories, distinguishing relevant precedents. en-us Tue, 19 Jul 1988 00:00:00 +0530 Fri, 22 Jan 2010 16:46:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24838 The court held that the applicant and her children could not be assessed as a body of individuals or an association of persons for the share income from three firms. The court emphasized the lack of unity of interest and rejected the argument that joint inheritance and the applicant's role as a partner constituted a body of individuals. The court ruled in favor of the assessee, concluding that the circumstances did not support assessment under the mentioned categories, distinguishing relevant precedents. Case-Laws Income Tax Tue, 19 Jul 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24838