1998 (3) TMI 29

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nder the Societies Registration Act for the promotion of friendship, understanding and unity among the Halai Menon Community. The only dispute that arose before the wealth-tax authorities as well as before the Tribunal was whether the said association can be regarded as an association of persons or body of individuals and whether it could be subjected to wealth-tax. The Tribunal held that the asse....