https://www.taxtmi.com/caselaws?id=192158 Voluntary collections made for a professional cricketer at matches were treated as taxable employment income where they arose under his contract of service and the incorporated league rules. The decisive question was whether, from the recipient's standpoint, the sums accrued by virtue of employment and as remuneration for services, even though spectators paid them voluntarily and described them as gifts or tributes. The Court distinguished personal testimonials and retirement benefits, noting that these collections were recurrent, linked to the professional engagement, and formed part of what the player was contractually entitled to receive. The collections were therefore taxable as profits arising from employment rather than personal gifts. en-us Sat, 18 Dec 1954 00:00:00 +0530 Wed, 17 May 2017 17:43:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192158 Voluntary collections made for a professional cricketer at matches were treated as taxable employment income where they arose under his contract of service and the incorporated league rules. The decisive question was whether, from the recipient's standpoint, the sums accrued by virtue of employment and as remuneration for services, even though spectators paid them voluntarily and described them as gifts or tributes. The Court distinguished personal testimonials and retirement benefits, noting that these collections were recurrent, linked to the professional engagement, and formed part of what the player was contractually entitled to receive. The collections were therefore taxable as profits arising from employment rather than personal gifts. Case-Laws Income Tax Sat, 18 Dec 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192158