https://www.taxtmi.com/caselaws?id=5140 A Hindu idol was recognised as a juristic person capable of holding dedicated property, with the shebait acting only as the human manager through whom that property is preserved and administered. The word "individual" in section 3 of the Income-tax Act, 1922 was held wide enough to include juristic entities and not limited to natural persons. Section 2(31) of the Income-tax Act, 1961 was treated as confirming that artificial juridical persons fall within the taxable concept. On that basis, the deity could be assessed as a taxable unit through its shebaits, and the issue was answered in favour of the Revenue. en-us Tue, 18 Feb 1969 00:00:00 +0530 Wed, 11 Jun 2025 13:24:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5140 A Hindu idol was recognised as a juristic person capable of holding dedicated property, with the shebait acting only as the human manager through whom that property is preserved and administered. The word "individual" in section 3 of the Income-tax Act, 1922 was held wide enough to include juristic entities and not limited to natural persons. Section 2(31) of the Income-tax Act, 1961 was treated as confirming that artificial juridical persons fall within the taxable concept. On that basis, the deity could be assessed as a taxable unit through its shebaits, and the issue was answered in favour of the Revenue. Case-Laws Income Tax Tue, 18 Feb 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5140