https://www.taxtmi.com/caselaws?id=59246 The assessing authority could assess either the members of an association of persons individually or the association itself, but not both on the same income. Where the members had already been separately assessed on their respective shares, a further assessment of the association on that income would amount to simultaneous taxation and double taxation. The text notes that contrary High Court views did not displace the binding line of authority supporting this principle. The same income therefore could not be taxed again in the hands of the association after assessment of the members. en-us Mon, 16 Mar 1981 00:00:00 +0530 Mon, 27 Dec 2010 14:49:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59246 The assessing authority could assess either the members of an association of persons individually or the association itself, but not both on the same income. Where the members had already been separately assessed on their respective shares, a further assessment of the association on that income would amount to simultaneous taxation and double taxation. The text notes that contrary High Court views did not displace the binding line of authority supporting this principle. The same income therefore could not be taxed again in the hands of the association after assessment of the members. Case-Laws Income Tax Mon, 16 Mar 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59246