https://www.taxtmi.com/caselaws?id=29385 The High Court upheld the assessment of income from a cinema building as that of an "association of persons" due to joint investments and a common aim. It determined the lease income from the cinema building and furniture to be inseparable and composite, taxed under "Income from other sources." The court ruled in favor of the Department, confirming the assessment and taxation decisions, with costs set at Rs. 200. en-us Mon, 14 Sep 1981 00:00:00 +0530 Fri, 12 Mar 2010 15:16:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29385 The High Court upheld the assessment of income from a cinema building as that of an "association of persons" due to joint investments and a common aim. It determined the lease income from the cinema building and furniture to be inseparable and composite, taxed under "Income from other sources." The court ruled in favor of the Department, confirming the assessment and taxation decisions, with costs set at Rs. 200. Case-Laws Income Tax Mon, 14 Sep 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29385