14 September 2012
No, both are not same. Limited period partnerships are mostly taxed as AOP. Joint Ventures fall under this category of AOP. The firm formed under Indian PArtnership Act, is taxed as FIRM
17 September 2012
AOP in Associate of "Person" and person includes natural as well as artificial person like company. Firm consist of only natural person. Hence LLP is AOP because it is artificial person.
Firm formed for small duration is Firm and not AOP