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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Casual and non recurring receipts: only those qualifying as income, not purely personal gifts, attract tax.</h1> Receipts of a casual and non recurring nature are chargeable to tax only if they properly qualify as income in ordinary or extended statutory meaning; gifts of a purely personal nature remain non taxable, but gifts that are additions to salary or arise from a profession or vocation are taxable.

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