https://www.taxtmi.com/caselaws?id=6996 A solitary arbitration fee received by a sitting High Court judge was held to be a casual and non-recurring receipt, not income arising from the exercise of a profession, vocation or occupation. The receipt was neither capital gain nor business income, and it was not shown to be additional remuneration for employment. Because the department failed to establish that the judge was carrying on a separate occupation as an arbitrator, and the payment was isolated and not legitimately expected to recur, it remained exempt. The later agreement to pay fees did not by itself change the character of the receipt. The amount was therefore not chargeable to income-tax. en-us Fri, 20 Jan 1967 00:00:00 +0530 Sat, 07 Feb 2009 18:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6996 A solitary arbitration fee received by a sitting High Court judge was held to be a casual and non-recurring receipt, not income arising from the exercise of a profession, vocation or occupation. The receipt was neither capital gain nor business income, and it was not shown to be additional remuneration for employment. Because the department failed to establish that the judge was carrying on a separate occupation as an arbitrator, and the payment was isolated and not legitimately expected to recur, it remained exempt. The later agreement to pay fees did not by itself change the character of the receipt. The amount was therefore not chargeable to income-tax. Case-Laws Income Tax Fri, 20 Jan 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6996