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    <title>2023 (9) TMI 174 - ALLAHABAD HIGH COURT</title>
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    <description>The Court affirmed the assessment of trade tax on an Association of Persons run by three brothers, holding the liability as joint and several. Despite the business being operated by only one brother, the revisionist was held responsible for the tax payment. Citing legal precedent, the Court emphasized the criteria for forming an association of persons. The revision was dismissed, permitting the petitioner to recover the tax from other association members as per the law.</description>
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      <link>https://www.taxtmi.com/caselaws?id=442552</link>
      <description>The Court affirmed the assessment of trade tax on an Association of Persons run by three brothers, holding the liability as joint and several. Despite the business being operated by only one brother, the revisionist was held responsible for the tax payment. Citing legal precedent, the Court emphasized the criteria for forming an association of persons. The revision was dismissed, permitting the petitioner to recover the tax from other association members as per the law.</description>
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      <pubDate>Fri, 25 Aug 2023 00:00:00 +0530</pubDate>
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