https://www.taxtmi.com/caselaws?id=5904 Receipts with a direct and intimate nexus to an assessee's vocational activity constitute income arising from that vocation. The amounts here were paid to support the assessee's preaching and propagation of religious views through a newspaper, and they continued while that activity continued; they were therefore not personal gifts divorced from the work. Once characterised as vocational income, the receipts could not qualify as casual and non-recurring receipts exempt under section 4(3)(vii) of the Indian Income-tax Act, 1922. The Supreme Court accordingly treated the amounts as taxable income arising from the assessee's vocation and denied the exemption. en-us Mon, 23 Sep 1985 00:00:00 +0530 Sat, 29 Nov 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5904 Receipts with a direct and intimate nexus to an assessee's vocational activity constitute income arising from that vocation. The amounts here were paid to support the assessee's preaching and propagation of religious views through a newspaper, and they continued while that activity continued; they were therefore not personal gifts divorced from the work. Once characterised as vocational income, the receipts could not qualify as casual and non-recurring receipts exempt under section 4(3)(vii) of the Indian Income-tax Act, 1922. The Supreme Court accordingly treated the amounts as taxable income arising from the assessee's vocation and denied the exemption. Case-Laws Income Tax Mon, 23 Sep 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5904