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2025 (9) TMI 1259

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....r>Special Leave Petition (Civil) 27109 of 2025 Diary No. 45314/2025 - -<br>Income Tax<br>HON&#39;BLE MR. JUSTICE PANKAJ MITHAL AND HON&#39;BLE MR. JUSTICE PRASANNA B. VARALE For the Petitioner(s) M....

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....petitioner and learned counsel for the respondent. 3. The income of the Association of Persons (Syndicate) cannot be clubbed with the assessees. 4. In view of the above, we are of the opinion th....