Airforce and Naval officers formed Association for management of their farmhouses. Association was registered under Societies Registration Act, 1860.Assessee-association claimed its functioning on concept of mutuality without indulging in any business activity. Assessing Officer, held status of assessee as Association of Persons (AOP) and applied maximum marginal rate of tax after invoking section 167B of the Act.  Order of the AO is affirmed by CIT(A).On appeal the it was contended that irrespective of status of assessee held by Assessing Officer as AOP, assessee being registered under Societies Registration Act, 1860, provisions of section 167B were not applicable and  will be excluded from invoking of maximum marginal rate, if income of such AOP is indeterminate which was accepted by the Tribunal  however, in terms of provisions of section 167B(2), if income of any member of AOP (other than share of such Association) is higher than basic exemption limit of relevant year, income of said AOP is chargeable at maximum marginal rate. Accordingly the order of  Assessing Officer is affirmed.  (AY. 2013-14)