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1976 (12) TMI 4 - SC - Income TaxWhether assessment can be made on the deity - deity was the legal owner of the entire estate. Therefore, the deity was liable to be assessed - surplus income after meeting the expenses were not held in trust for charitable purposes. Therefore, they were not exempt from tax under s. 4(3)(i) - court directed that the amounts spent for religious and charitable activities like poor feeding which were in accordance with s. 4(3)(i) should be excluded from the total income
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