https://www.taxtmi.com/caselaws?id=181241 A voluntary payment made to an advocate was held taxable because its real source was professional services rendered in connection with a shareholders' meeting and related difficulties. The fact that the payers were under no legal obligation to pay, and that the receipt was described as casual and non-recurring, did not alter its character where it accrued by reason of a specific professional act. The receipt was therefore treated as arising from the exercise of the recipient's profession and was not exempt under Section 4(3)(vii) of the Income-tax Act, 1922. en-us Fri, 14 Feb 1941 00:00:00 +0530 Mon, 11 Apr 2016 17:29:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181241 A voluntary payment made to an advocate was held taxable because its real source was professional services rendered in connection with a shareholders' meeting and related difficulties. The fact that the payers were under no legal obligation to pay, and that the receipt was described as casual and non-recurring, did not alter its character where it accrued by reason of a specific professional act. The receipt was therefore treated as arising from the exercise of the recipient's profession and was not exempt under Section 4(3)(vii) of the Income-tax Act, 1922. Case-Laws Income Tax Fri, 14 Feb 1941 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181241