https://www.taxtmi.com/caselaws?id=39077 The court determined that the three individuals, having a common interest in their business activities, constituted a "body of individuals" under the Income-tax Act, 1961. Consequently, the assessment for the year 1966-67 as a "body of individuals" was upheld. The court answered in favor of the department, awarding costs to the department. en-us Tue, 28 Dec 1971 00:00:00 +0530 Tue, 29 Oct 2024 17:16:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39077 The court determined that the three individuals, having a common interest in their business activities, constituted a "body of individuals" under the Income-tax Act, 1961. Consequently, the assessment for the year 1966-67 as a "body of individuals" was upheld. The court answered in favor of the department, awarding costs to the department. Case-Laws Income Tax Tue, 28 Dec 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39077