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Assessment of association of persons or body of individuals or artificial juridical person formed for a particular event or purpose.

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....idical person formed for a particular event or purpose Assessment of association of persons or body of individuals or artificial juridical person formed for a particular event or purpose. 318. (1) Irrespective of anything contained in the section 4, where it appears to the Assessing Officer that any association of persons or a body of individuals or an artificial juridical person, formed or ....

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