Court held that no amount had been received from any relative of the individual beneficiary or on account of marriage of the individual beneficiary and the income was received on behalf of the representative assessee. The assessee was a representative assessee as it represented the beneficiaries who were identified individuals and therefore to be assessed as an individual only. Consequently, the contribution of Rs. 25 crores was to be assessed as income under section 56(1) under the head Income from other sources. (AY.2014-15)