artificial juridicial person

This query is : Resolved 

13 September 2010 can any one clarify the status of
1.a university
2.any educational institute
3.icai
whether these are assessees & whether these are artificial juridicial person?

14 September 2010 all these are artificial judicial person. any university/institute will come under artificial judicial person.

assessee means a person and person includes artificial juridicial person, so all above are assessee.


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