Architects' prize money from plan submissions was taxable as professional income, not casual and non-recurring income.

Prize money received by architects for submitting building plans was treated as income arising directly from their professional activity. Because preparing and presenting plans formed part of their ordinary architectural work and the receipt was obtained through professional skill, the exemption for casual and non-recurring income did not apply. The receipt was therefore taxable and not exempt under section 4(3)(vii) of the Income-tax Act, 1922.

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Issues: Whether the prize amount received by architects for submitting plans was exempt as casual and non-recurring income under section 4(3)(vii) of the Income-tax Act, 1922.

Analysis: The prize was held to arise directly from the assessees' professional activity as architects. Submitting plans for a building project was part of their ordinary professional work, and the receipt was obtained through the exercise of professional skill. The exemption under section 4(3)(vii) did not apply because the receipt arose from the exercise of a profession and was not merely incidental to it.

Conclusion: The prize money was taxable and was not exempt under section 4(3)(vii) of the Income-tax Act, 1922.

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