individual

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..... eing, a situation different from that in the 1922 Act - Udham Singh v. CIT- 1987 (9) TMI 35 - ORISSA HIGH COURT . An ' 'Individual' means human being because it is used as something distin .....

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..... ;individual' does not necessarily and 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 contex .....

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