RAJKOT GYMKHANA CLUB Vs. WEALTH TAX OFFICER

JUDGEMENT

(1.) ...Whether the body like the petitioner Club which is an unincorporated association of persons, is assessible entity under the Wealth Tax Act?

(2.) This Court has taken a view in the case of Orient Club v. Wealth Tax Officer, reported in 123 ITR 395 that such a body consisting unincorporated association of persons is not assessible entity under the provisions of Wealth Tax Act.

(3.) xxx xxx xxx