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1990 (5) TMI 88 - ITAT MADRAS-AExtract: .......sing activity in effect giving thereby a dignity which, collection merely by what may be termed passing round the hat would be bereft of exchanging a token or a donation, and cannot be construed a business activity. We therefore direct deletion of the addition made on this count of Rs. 99,883. 8. In the result, the appeal of the assessee is allowed
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