Appeals of the Revenue are dismissed whereas that of assessee are partly allowed
Bench: Shri Abraham P. George & Shri Duvvuru Rl Reddy]
Charitable Public Trust (Mad) reported in 374 ITR 274, the Hon'ble Madras High Court held as follows:- "Held, dismissing the appeal, (i) that the Commissioner (Appeals) and the Tribunal had come to the conclusion that the donations received did not partake of the character of capitation fee. There was no element of involuntary nature in the donations. A specific