Supreme Court of India
The Commissioner of Income-tax, Poona v. Buldana District Main Cloth Importers Group
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From the headnote
Income Tax-Business by group of persons-Profits ascertain ed and shared on joint basis-If Association of Persons-Indian Income-tax Act, r922 (II of r922), s. J. scheme for the distribution of cloth was evolved by the Deputy Commissioner of the District who appointed a group of persons as sole agents for the import of cloth from Mills and dis tribntion of the same to retailers. Though for different periods the group was differently constituted, one of the members, firm ' ' remained a common member. The profits of the business were distributed amongst the members of the group in propor tion
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Of those, 1 mentioned
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