IT : In order to assess individuals to be forming 'association of persons', indi

IT : In order to assess individuals to be forming 'association of persons', individual co-owners should have joined their resources and thereafter acquired property in name of association of persons and said property should have been commonly managed



[2013] 31 taxmann.com 279 (Punjab & Haryana)

HIGH COURT OF PUNJAB & HARYANA

Sudhir Nagpal



--