https://www.taxtmi.com/caselaws?id=471769 Receipts reflected in seized material and related bank deposits concerned an unregistered Samiti operated by three individuals and were attributable to an association of persons rather than to one individual. Additions in the individual assessment therefore could not be sustained. Any assessment of those receipts, if warranted, must be made in the association's assessment in accordance with law, with arithmetic errors in the seized-material workings addressed. en-us Wed, 09 Apr 2025 00:00:00 +0530 Thu, 17 Sep 2026 13:50:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471769 Receipts reflected in seized material and related bank deposits concerned an unregistered Samiti operated by three individuals and were attributable to an association of persons rather than to one individual. Additions in the individual assessment therefore could not be sustained. Any assessment of those receipts, if warranted, must be made in the association's assessment in accordance with law, with arithmetic errors in the seized-material workings addressed. Case-Laws Income Tax Wed, 09 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471769