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1973 (12) TMI 1 - SUPREME COURTHindu deity can hold property and be in receipt of income and can also sue and be sued in a court of law there is no reason why its income should be held to be outside the ambit of taxation if it can be brought within it without straining the language of the statutory provision - Hindu deity is an "individual" within the meaning of section 3 of Indian Income-tax Act, 1922
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