https://www.taxtmi.com/caselaws?id=62816 The payment received by the assessee as a political pensioner was held not to qualify as 'income' under the Income-tax Act, 1961. The token payment was considered an honorarium for the services rendered as a freedom fighter, not a pension for specific services. The voluntary nature of the payment, without any legal right or consideration, led to the decision that it does not constitute taxable income. Legal precedents were cited to support the view that such voluntary payments, solely dependent on the whim of the payer, cannot be categorized as income for tax purposes. en-us Wed, 05 Jun 1985 00:00:00 +0530 Fri, 21 Jan 2011 18:49:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62816 The payment received by the assessee as a political pensioner was held not to qualify as 'income' under the Income-tax Act, 1961. The token payment was considered an honorarium for the services rendered as a freedom fighter, not a pension for specific services. The voluntary nature of the payment, without any legal right or consideration, led to the decision that it does not constitute taxable income. Legal precedents were cited to support the view that such voluntary payments, solely dependent on the whim of the payer, cannot be categorized as income for tax purposes. Case-Laws Income Tax Wed, 05 Jun 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62816