Deity
Legal definition for Indian law research
Definition
Deity, a Hindu deity falls within the meaning of the word 'individual' under, s. 3 of the Income-tax Act and can be treated as a unit of assessment under that, s.. The word individual in its connotation includes all juridical persons, Jogendra Nath Naskar v. C.I.T, AIR 1969 SC 1089: (1969) 1 SCC 555. [Income-tax Act, 1922, s. 3)
Definitions are for legal research. Always verify meaning in the context of the statute, judgment, or jurisdiction cited.