Supreme Court · 1973 INSC 28 · Decided 8 February 1973
G. Murugesan & BROS. v. C.I.T. , Madras
- Court
- Supreme Court of India
- Citation
- 1973 INSC 28 · [1973] 3 S.C.R. 515
- Case number
- CIVIL APPEAL No. 685/1970
- Decided
- 8 February 1973
- Bench
- K.S. HEGDE, P. JAGANMOHAN REDDY, HANS RAJ KHANNA (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act
Headnote
Jncome-ta.~-·Assocwtton. 1 of. Pcrds~ns'-1What constitutes-Volition on I , f members an essentm mgre tent- n case of realisation of divl­ par~ 0 there is · no' act of management-The statement of members that ~I ~ad s/arted tfrawing dividends Separately must be accepted in F~r the years 1957-58, to 19.62~63 the assessee,s were assescd by the. Jocome·tax Officer as an Association of Persons. They bad filed their returns for the first two of these years as 'Association of persons' but jn !959-60 they claimed that they had di~·idcd their interest
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