Capital or Revenue Receipt— Amount received in the hands of assessee cannot be treated as capital receipt as assessee was holding the post of Secretary of the Institution [Paramahamsa Foundation (R) Trust] until 1996 but he left the institution after new members were elected as the managing committee and that being the case, the question of assessee invoking the principle of capital asset does not arise and it may have been a different matter if it was a case of life time appointment of the assessee as Secretary of the concerned Institution but no such evidence was produced by the assessee before the assessing officer or before the Court — RAMCHANDRA RAO (H.S.) vs. CIT. [2020] 269 TAXMAN 372 (SC)