https://www.taxtmi.com/caselaws?id=7442 An occupation under section 5(a) of the Expenditure-tax Act, 1957 is not limited to profit-making activity; sustained work in a specific line of public or journalistic endeavour, pursued with continuity and regularity, can qualify as an occupation. Expenditure is deductible where it is wholly and exclusively incurred for promoting that occupation, and its mere magnitude does not destroy the nexus if the record shows it was connected with the assessee's own activities. On these principles, the assessee's long-standing public work and journalism were treated as her occupation, and the related expenditure was held exempt. en-us Wed, 18 Sep 1968 00:00:00 +0530 Fri, 20 Feb 2009 07:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7442 An occupation under section 5(a) of the Expenditure-tax Act, 1957 is not limited to profit-making activity; sustained work in a specific line of public or journalistic endeavour, pursued with continuity and regularity, can qualify as an occupation. Expenditure is deductible where it is wholly and exclusively incurred for promoting that occupation, and its mere magnitude does not destroy the nexus if the record shows it was connected with the assessee's own activities. On these principles, the assessee's long-standing public work and journalism were treated as her occupation, and the related expenditure was held exempt. Case-Laws Income Tax Wed, 18 Sep 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7442