https://www.taxtmi.com/caselaws?id=37188 The High Court ruled in favor of the assessee, holding that they could not be assessed as a "body of individuals." The court found that the two brothers did not constitute an "association of persons" or a "body of individuals" based on the lack of common purpose or action to produce income. The assessment by the Income-tax Officer was overturned for the assessment years in question, and the assessee was entitled to costs. en-us Tue, 13 Mar 1979 00:00:00 +0530 Sat, 27 Mar 2010 11:51:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37188 The High Court ruled in favor of the assessee, holding that they could not be assessed as a "body of individuals." The court found that the two brothers did not constitute an "association of persons" or a "body of individuals" based on the lack of common purpose or action to produce income. The assessment by the Income-tax Officer was overturned for the assessment years in question, and the assessee was entitled to costs. Case-Laws Income Tax Tue, 13 Mar 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37188