https://www.taxtmi.com/caselaws?id=71645 The appeal was partially allowed, with the Court affirming the assessee's status as an Association of Persons (AOP) for taxation purposes. The Hindu deity was considered an artificial juridical person falling within the definition of 'individual' in the Income-tax Act, allowing for different tax rates and deductions under section 80L. Despite the deity being treated as an individual, the income was taxed as that of an AOP under section 164(2) but at individual rates due to the charitable nature of the trust's activities. The Court relied on legal interpretations and precedents to reach this decision. en-us Thu, 21 Feb 2002 00:00:00 +0530 Tue, 26 Apr 2011 12:53:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71645 The appeal was partially allowed, with the Court affirming the assessee's status as an Association of Persons (AOP) for taxation purposes. The Hindu deity was considered an artificial juridical person falling within the definition of 'individual' in the Income-tax Act, allowing for different tax rates and deductions under section 80L. Despite the deity being treated as an individual, the income was taxed as that of an AOP under section 164(2) but at individual rates due to the charitable nature of the trust's activities. The Court relied on legal interpretations and precedents to reach this decision. Case-Laws Income Tax Thu, 21 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71645