https://www.taxtmi.com/caselaws?id=76915 The High Court dismissed the appeal, ruling that a public charitable trust running educational institutions was not entitled to exemption under section 10(22) of the Income-tax Act for capitation fees received as they were not considered voluntary contributions towards the trust's corpus. The court emphasized that the nature of the receipt at the time of receipt is vital in determining its tax treatment, distinguishing capitation fees from voluntary donations. en-us Tue, 23 Oct 2007 00:00:00 +0530 Wed, 28 Jul 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76915 The High Court dismissed the appeal, ruling that a public charitable trust running educational institutions was not entitled to exemption under section 10(22) of the Income-tax Act for capitation fees received as they were not considered voluntary contributions towards the trust's corpus. The court emphasized that the nature of the receipt at the time of receipt is vital in determining its tax treatment, distinguishing capitation fees from voluntary donations. Case-Laws Income Tax Tue, 23 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76915