https://www.taxtmi.com/caselaws?id=28115 For agricultural income-tax purposes, an association of individuals requires a common purpose or common action to earn income, profits or gains. Mere joint possession, joint management, pooling of income, or common cultivation by Muslim heirs does not create such an association. On inheritance, the heirs take specified shares as tenants-in-common, each with a separate and definite interest in the property, and continued joint management does not change that character. On the facts, there was no common venture or collective bargain to earn agricultural income, so assessment on the basis of an association of individuals was unsustainable. en-us Wed, 21 Mar 1984 00:00:00 +0530 Fri, 19 Feb 2010 11:26:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28115 For agricultural income-tax purposes, an association of individuals requires a common purpose or common action to earn income, profits or gains. Mere joint possession, joint management, pooling of income, or common cultivation by Muslim heirs does not create such an association. On inheritance, the heirs take specified shares as tenants-in-common, each with a separate and definite interest in the property, and continued joint management does not change that character. On the facts, there was no common venture or collective bargain to earn agricultural income, so assessment on the basis of an association of individuals was unsustainable. Case-Laws Income Tax Wed, 21 Mar 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28115