https://www.taxtmi.com/caselaws?id=29591 The court held that a members' club is considered an association of persons and not an individual for the purposes of the Wealth Tax Act. Therefore, the club is not liable to be assessed under the Act. The court ruled in favor of the assessee, answering the question referred to it in the negative and awarding costs to the assessee for the reference. en-us Mon, 08 Feb 1982 00:00:00 +0530 Mon, 15 Mar 2010 10:11:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29591 The court held that a members' club is considered an association of persons and not an individual for the purposes of the Wealth Tax Act. Therefore, the club is not liable to be assessed under the Act. The court ruled in favor of the assessee, answering the question referred to it in the negative and awarding costs to the assessee for the reference. Case-Laws Wealth-tax Mon, 08 Feb 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29591