https://www.taxtmi.com/caselaws?id=25776 The assessee's assessability as a "body of individuals" under the Income-tax Act, 1961 was examined with reference to section 4 read with section 2(31)(v), and the Court treated the issue as covered by its earlier binding precedent. On that basis, the relevant assessment years and income periods were held correctly assessed on the footing of a body of individuals. The questions were answered in the affirmative, against the assessee and in favour of the Revenue. en-us Wed, 28 Aug 1985 00:00:00 +0530 Sat, 30 Jan 2010 17:49:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25776 The assessee's assessability as a "body of individuals" under the Income-tax Act, 1961 was examined with reference to section 4 read with section 2(31)(v), and the Court treated the issue as covered by its earlier binding precedent. On that basis, the relevant assessment years and income periods were held correctly assessed on the footing of a body of individuals. The questions were answered in the affirmative, against the assessee and in favour of the Revenue. Case-Laws Income Tax Wed, 28 Aug 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25776