<h1>Rajasthan High Court Rules Lifetime Subscription Fees Not Taxable, Remands Case for Interest Income Examination Under AO.</h1> The assessee, involved in selling yantras and publishing an astrology journal, received Rs. 1,500 as lifetime subscription fees, which was recorded as liabilities in the balance sheet. The Assessing Officer (AO) treated this as revenue receipt and demanded tax. However, the Rajasthan High Court ruled that the subscription fee is not a revenue receipt and is not taxable. The court remanded the case to the AO to examine if interest income from the subscription amount, allegedly distributed among family members, can be taxed, questioning the firm's structure as a partnership versus a family arrangement.