https://www.taxtmi.com/caselaws?id=29277 Tribunal appellate jurisdiction extends to a fresh plea raised by a respondent to support the decision under challenge, provided it remains within statutory limits; the Tribunal may determine the matter on that basis, remit it, or examine the necessary facts. A body of individuals is distinct from an association of persons and requires a plurality of individuals with a collective nexus to an income source, rather than common intention or active combination. Continuation of an inherited business as an economic unit, without severance or separate enjoyment, supports assessment of a widow and her sons as a body of individuals. The questions were answered in favour of the Revenue. en-us Mon, 11 Jan 1982 00:00:00 +0530 Thu, 11 Mar 2010 18:26:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29277 Tribunal appellate jurisdiction extends to a fresh plea raised by a respondent to support the decision under challenge, provided it remains within statutory limits; the Tribunal may determine the matter on that basis, remit it, or examine the necessary facts. A body of individuals is distinct from an association of persons and requires a plurality of individuals with a collective nexus to an income source, rather than common intention or active combination. Continuation of an inherited business as an economic unit, without severance or separate enjoyment, supports assessment of a widow and her sons as a body of individuals. The questions were answered in favour of the Revenue. Case-Laws Income Tax Mon, 11 Jan 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29277