Individual

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..... t from that in the 1922 Act - Udham Singh- 1987 (9) TMI 35 - ORISSA HIGH COURT An ''Individual' means human being because it is used as something distinct from a joint family, firm and c .....

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..... invariably always refer to a single natural person. A group of individuals may as well come in for treatment as an individual under the tax laws if the context so requires. Shri Krishna Bandar Trust .....

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