<h1>Casual windfall receipts for one time affirmative voting: treated as non-revenue income and not taxable under income tax principles.</h1> Sums paid to controlling shareholders for casting affirmative votes to transfer marketing rights were characterised as a casual receipt and windfall from a one time corporate event, not of a revenue character; the revenue failed to prove these were taxable income, and the receipts were held not to constitute income within the meaning of section 2(24) of the Income Tax Act, 1961.