Supreme Court of India
M/s. Meera and Comp Any, Ludhiana Etc. v. Commissioner of Income Tax, Punjab, J&k and Chandigarh Patiala
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1 Supreme Court bench has cited this judgment.
From the headnote
Income Tax Act, 1961-Sections 4 rlw S 2 (31)(v), 160, 161, 166-As sessment as 'body of individuals'- minor can be a member of such a body or association-Business inherited by widow and minor children-Business continued by widow on her own behalf and on behalf of her minor children-Assessmelll in status of 'body of individuals' proper. One p, an individual, carried on business under the name Mis Meera & Co. He died intestate survived by his mother, widow and three minor children.…
Where later benches applied it
Of those, 1 referred to
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