https://www.taxtmi.com/caselaws?id=69694 The Tribunal upheld the decision that the Rs. 30,000 received by the assessee from fans was not taxable. It was considered a personal gift motivated by esteem, not connected to the profession, and classified as a casual non-recurring receipt exempt under Section 10(3) of the IT Act. The Tribunal distinguished the case from P. Krishna Menon, emphasizing the donations were out of personal regard. The immediate cause of the donations was personal admiration, not professional services. The Department's appeal was dismissed. en-us Mon, 09 May 1977 00:00:00 +0530 Mon, 11 Apr 2011 16:13:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69694 The Tribunal upheld the decision that the Rs. 30,000 received by the assessee from fans was not taxable. It was considered a personal gift motivated by esteem, not connected to the profession, and classified as a casual non-recurring receipt exempt under Section 10(3) of the IT Act. The Tribunal distinguished the case from P. Krishna Menon, emphasizing the donations were out of personal regard. The immediate cause of the donations was personal admiration, not professional services. The Department's appeal was dismissed. Case-Laws Income Tax Mon, 09 May 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69694