https://www.taxtmi.com/caselaws?id=7334 A Hindu deity is a juristic person that can hold property only through its shebait, and business carried on by the shebait on the deity's behalf is treated as the deity's own business for income-tax purposes. On that basis, income so earned is regarded as earned income of the idol rather than the shebait in a personal capacity. Applying section 2(6AA) of the Indian Income-tax Act, 1922, the deity was held entitled to earned income relief because the business was carried on on its behalf and the statutory definition extended to income included in the assessee's income under the Act. en-us Mon, 15 Apr 1968 00:00:00 +0530 Wed, 18 Feb 2009 08:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7334 A Hindu deity is a juristic person that can hold property only through its shebait, and business carried on by the shebait on the deity's behalf is treated as the deity's own business for income-tax purposes. On that basis, income so earned is regarded as earned income of the idol rather than the shebait in a personal capacity. Applying section 2(6AA) of the Indian Income-tax Act, 1922, the deity was held entitled to earned income relief because the business was carried on on its behalf and the statutory definition extended to income included in the assessee's income under the Act. Case-Laws Income Tax Mon, 15 Apr 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7334