https://www.taxtmi.com/caselaws?id=37354 Agricultural income-tax assessment as an association of persons was rejected because the lands stood in the individual names of the parties, cultivation and enjoyment were separate, and separate accounts and inputs were maintained. A joint borrowing did not by itself establish joint ownership, joint management, or a common venture for earning agricultural income. On the statutory definition of "person", an association of persons required income accruing to an association owning or holding property, which was not shown on the facts found. The Commissioner's revisional order under section 35 was therefore unsustainable, and the original assessments were restored. en-us Wed, 22 Aug 1979 00:00:00 +0530 Mon, 29 Mar 2010 12:19:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37354 Agricultural income-tax assessment as an association of persons was rejected because the lands stood in the individual names of the parties, cultivation and enjoyment were separate, and separate accounts and inputs were maintained. A joint borrowing did not by itself establish joint ownership, joint management, or a common venture for earning agricultural income. On the statutory definition of "person", an association of persons required income accruing to an association owning or holding property, which was not shown on the facts found. The Commissioner's revisional order under section 35 was therefore unsustainable, and the original assessments were restored. Case-Laws Income Tax Wed, 22 Aug 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37354