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Exemption-Charitable purpose---Charitable trust-Copyrights in films assigned to trust subject to distribution arrangements made by donors prior to such assignment-Monies received by trust under assignment directed specifically to be held as donations forming part of corpus for construction of hospital-Trust did not do business of film distribution-Specific direction that monies shall form part of corpus---Monies received from distributors under assignment not income of trust---Indian Income Tax Act, 1961, Ss.2(24), 11, 12 & 13(1)(bb).The assessee was a trust, whose objects as set out in the deed were medical relief, education and relief to the poor including construction, maintaining choultries, public halls, kalyana mandapam for the benefit of the public free of charge, medical relief...
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