https://www.taxtmi.com/caselaws?id=6732 An agreement with the Government of Kerala for printing and supplying copies of a book did not transfer any interest in the copyright, because the assessee remained printer and publisher and the Government received only a right to obtain copies at a stipulated price with commission. On that construction, section 12AA of the Income-tax Act, 1922 was not attracted. The related receipt was treated as arising from a commercial arrangement for printing and supply, so it had the character of business income rather than a casual or non-recurring receipt exempt from assessment. en-us Thu, 13 Oct 1966 00:00:00 +0530 Sun, 01 Feb 2009 15:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6732 An agreement with the Government of Kerala for printing and supplying copies of a book did not transfer any interest in the copyright, because the assessee remained printer and publisher and the Government received only a right to obtain copies at a stipulated price with commission. On that construction, section 12AA of the Income-tax Act, 1922 was not attracted. The related receipt was treated as arising from a commercial arrangement for printing and supply, so it had the character of business income rather than a casual or non-recurring receipt exempt from assessment. Case-Laws Income Tax Thu, 13 Oct 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6732