On appeal the High Court held that the consideration received by the trustees for relinquishment of the trusteeship could not be treated as a capital receipt for the purposes of assessment as capital gains, but would have to be treated as the individual income of the assessee under the appropriate head of income. On a petition for special leave to appeal to the Supreme Court, SLP of the assessee is dismissed.     (AY. 2009-10 to 2011-12)