https://www.taxtmi.com/caselaws?id=180998 Earned income relief under section 2(6AA) was confined to income directly and immediately derived from the assessee's personal exertion. The provision was construed according to its plain meaning, distinguishing business income, where carrying on the business could suffice, from income under other sources, where direct personal effort was required without an intermediate agency. On the facts, the assessee's forest and other-source income was produced with the assistance of managers and staff, so the necessary immediacy of personal exertion was absent. Relief was therefore denied and the claim failed. en-us Fri, 25 Feb 1955 00:00:00 +0530 Tue, 05 Apr 2016 18:24:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180998 Earned income relief under section 2(6AA) was confined to income directly and immediately derived from the assessee's personal exertion. The provision was construed according to its plain meaning, distinguishing business income, where carrying on the business could suffice, from income under other sources, where direct personal effort was required without an intermediate agency. On the facts, the assessee's forest and other-source income was produced with the assistance of managers and staff, so the necessary immediacy of personal exertion was absent. Relief was therefore denied and the claim failed. Case-Laws Income Tax Fri, 25 Feb 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180998