Body of individuals(BOI)

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..... t be carrying on an activity with a view to earn income because it is only with such a body of individuals that the Income-tax Act is concerned and again the words ''body of individuals' d .....

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..... ord ''person' in section 2(31), therefore, could only mean a conglomeration of individuals who carry on some activity with the object of earning income - CIT v. Harivadan Tribhovandas- 197 .....

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