Assessment of association of persons or body of individuals or artificial juridical person formed for a particular event or purpose

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..... l person formed for a particular event or purpose Assessment of association of persons or body of individuals or artificial juridical person formed for a particular event or purpose. 174A. Notwithstanding anything contained in section 4, where it appears to the Assessing Officer that any association of persons or a body of individuals or an artificial juridical person, formed or establis .....

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