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1997 (1) TMI 119 - AT - Income TaxExtract: .......ther the temple nor the image had been consecrated at the time of creating the endowments. 2. The assessees have to be assessed in the status of individual since they are artificial juridical entities and 3. The voluntary contributions received by the assessees towards the corpus cannot be brought to tax. 13. In the result, the appeals are allowed.
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