1986 (6) TMI 8

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....s petition stands concluded by two decisions of this court in the case of Orient Club v. CWT [1982] 136 ITR 697 and in the case of Willingdon Sports Club v. C. B. Patil, 3rd Addl. WTO [1982] 137 ITR 83. The two Division Benches of this court have taken the view that an association of persons is not an individual and hence it is not an entity for the purpose of the Wealth-tax Act and is not chargea....