https://www.taxtmi.com/caselaws?id=7214 Periodic voluntary payments from identifiable corporate sources may still constitute taxable income even without an enforceable obligation or proof of services rendered if they have a definite source and regular, systematic character linked to the recipient's position. The note also states that such receipts are not salary where no employer-employee relationship exists and no remuneration for services is shown; they are then assessable under the residual head as income from other sources, and a salary-based notification does not apply. On the same footing, earned income relief is unavailable where the receipts are neither salary nor derived from personal exertion and the statutory conditions are not met. en-us Mon, 10 Jul 1967 00:00:00 +0530 Thu, 12 Feb 2009 19:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7214 Periodic voluntary payments from identifiable corporate sources may still constitute taxable income even without an enforceable obligation or proof of services rendered if they have a definite source and regular, systematic character linked to the recipient's position. The note also states that such receipts are not salary where no employer-employee relationship exists and no remuneration for services is shown; they are then assessable under the residual head as income from other sources, and a salary-based notification does not apply. On the same footing, earned income relief is unavailable where the receipts are neither salary nor derived from personal exertion and the statutory conditions are not met. Case-Laws Income Tax Mon, 10 Jul 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7214