https://www.taxtmi.com/caselaws?id=37312 The Tribunal held that Meera & Co. is a "body of individuals" assessable as such, with Shrimati Krishna Gupta and her three minor children constituting a unified entity for business purposes. The assessment was determined to be under section 4 read with section 2(31)(v), excluding sections 160, 161, and 166. The income accrued to the group of legal heirs and minors, precluding the application of representative assessee provisions. The Tribunal's decisions were upheld, with parties bearing their own costs. en-us Wed, 06 Sep 1978 00:00:00 +0530 Mon, 29 Mar 2010 10:31:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37312 The Tribunal held that Meera & Co. is a "body of individuals" assessable as such, with Shrimati Krishna Gupta and her three minor children constituting a unified entity for business purposes. The assessment was determined to be under section 4 read with section 2(31)(v), excluding sections 160, 161, and 166. The income accrued to the group of legal heirs and minors, precluding the application of representative assessee provisions. The Tribunal's decisions were upheld, with parties bearing their own costs. Case-Laws Income Tax Wed, 06 Sep 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37312