https://www.taxtmi.com/caselaws?id=35688 Liability to agricultural income-tax as an association of individuals arises only where family members have consciously associated in a common venture to exploit the lands for their mutual benefit, supported by authority to act as a unit. Mere common management or convenience-based administration is insufficient. On the facts, a prior partition, separate allotments, separate later acquisitions, and individual assessment of one son negatived a taxable association, so clubbing the lands standing in the names of the wife and sons with the petitioner's holdings was unsustainable and was set aside. en-us Tue, 20 Jan 1981 00:00:00 +0530 Tue, 16 Mar 2010 11:05:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35688 Liability to agricultural income-tax as an association of individuals arises only where family members have consciously associated in a common venture to exploit the lands for their mutual benefit, supported by authority to act as a unit. Mere common management or convenience-based administration is insufficient. On the facts, a prior partition, separate allotments, separate later acquisitions, and individual assessment of one son negatived a taxable association, so clubbing the lands standing in the names of the wife and sons with the petitioner's holdings was unsustainable and was set aside. Case-Laws Income Tax Tue, 20 Jan 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35688