https://www.taxtmi.com/caselaws?id=29277 The Tribunal's appellate power is wide enough to allow a respondent to support the challenged decision on a new ground, including a plea raised for the first time, so long as it acts within statutory limits; the fresh plea was therefore entertainable. The note also explains that a body of individuals is a distinct taxable category from an association of persons, requiring plurality of individuals and a common nexus to income, without any need for a shared intention to earn income jointly. On the stated facts, the inherited business continued as a single economic unit without severance, so the widow and her sons were properly assessable as a body of individuals. 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 The Tribunal's appellate power is wide enough to allow a respondent to support the challenged decision on a new ground, including a plea raised for the first time, so long as it acts within statutory limits; the fresh plea was therefore entertainable. The note also explains that a body of individuals is a distinct taxable category from an association of persons, requiring plurality of individuals and a common nexus to income, without any need for a shared intention to earn income jointly. On the stated facts, the inherited business continued as a single economic unit without severance, so the widow and her sons were properly assessable as a body of individuals. Case-Laws Income Tax Mon, 11 Jan 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29277