https://www.taxtmi.com/caselaws?id=26401 The Supreme Court held that the business income earned by a Muslim widow and her minor children should not be assessed as an association of persons but rather on the widow as a representative assessee. The court ruled that the widow and her children owned the business as tenants-in-common, not as an AOP. It was emphasized that there was no evidence of consent between the mother and children to form an AOP, and the mother's actions did not create a consensus for an AOP. The court concluded that the widow managed the estate as a constructive trustee for the benefit of all heirs, with determinate shares. The court ruled in favor of the assessee, with no costs awarded. en-us Mon, 19 May 1986 00:00:00 +0530 Thu, 04 Feb 2010 17:28:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26401 The Supreme Court held that the business income earned by a Muslim widow and her minor children should not be assessed as an association of persons but rather on the widow as a representative assessee. The court ruled that the widow and her children owned the business as tenants-in-common, not as an AOP. It was emphasized that there was no evidence of consent between the mother and children to form an AOP, and the mother's actions did not create a consensus for an AOP. The court concluded that the widow managed the estate as a constructive trustee for the benefit of all heirs, with determinate shares. The court ruled in favor of the assessee, with no costs awarded. Case-Laws Income Tax Mon, 19 May 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26401