https://www.taxtmi.com/caselaws?id=57455 The appellate tribunal allowed the appeal by the assessee, annulling the assessment made in the status of AOP by the Income-tax Officer. The court set aside the decision of the Commissioner (Appeals) to attribute the status of BOI. The judgment emphasizes the importance of correctly determining the status for assessment purposes and upholding taxation principles regarding associations and individuals. en-us Thu, 28 Feb 1991 00:00:00 +0530 Fri, 10 Dec 2010 12:27:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57455 The appellate tribunal allowed the appeal by the assessee, annulling the assessment made in the status of AOP by the Income-tax Officer. The court set aside the decision of the Commissioner (Appeals) to attribute the status of BOI. The judgment emphasizes the importance of correctly determining the status for assessment purposes and upholding taxation principles regarding associations and individuals. Case-Laws Income Tax Thu, 28 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57455