Dismissing the appeal of the revenue the Court held that  when the assessee was a member of an association of persons or body of individuals, the shares of members of such association of persons or body of individuals were determinate and known and such associations of persons or bodies of individuals were chargeable to tax on their total income at the maximum marginal rate or any higher rate. Thus, the share of profit or income received by the assessee from the association of persons or body of individuals or syndicates fell under clause (a) of the first proviso to section 86 read with section 67A and the Assessing Officer was not justified in making the addition in the hands of the assessee on account of his share in the profits of the syndicates and on account of his share of inadmissible expenses incurred by the syndicates. No substantial question of law. (AY. 2010-11, 2011-12, 2013-14, to 2016-17)