https://www.taxtmi.com/caselaws?id=168745 Receipts from disciples were treated as taxable income because they were recurring payments made with regularity due to the assessee's office as head of the sect, not voluntary transfers made out of purely personal regard. The court distinguished a personal gift as one given freely to the individual donee, whereas these sums arose from customary obligations attached to the position held. The receipts were characterised as revenue receipts, not capital receipts, and were held assessable as income from vocation under section 10 or, in any event, under section 12 of the Income-tax Act, 1922. They were therefore not exempt personal gifts. en-us Thu, 13 Mar 1958 00:00:00 +0530 Wed, 25 Mar 2015 12:15:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168745 Receipts from disciples were treated as taxable income because they were recurring payments made with regularity due to the assessee's office as head of the sect, not voluntary transfers made out of purely personal regard. The court distinguished a personal gift as one given freely to the individual donee, whereas these sums arose from customary obligations attached to the position held. The receipts were characterised as revenue receipts, not capital receipts, and were held assessable as income from vocation under section 10 or, in any event, under section 12 of the Income-tax Act, 1922. They were therefore not exempt personal gifts. Case-Laws Income Tax Thu, 13 Mar 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168745