https://www.taxtmi.com/caselaws?id=7930 A receipt of land under a deed of gift was treated as taxable income because the gift was directly referable to the assessee's vocation as a religious teacher. The deed recorded that the donor had received spiritual benefit from years of preaching, and the transfer was made in consideration of those benefits, affection and veneration for the teacher. On those facts, the value of the land arose from the exercise of a vocation and could not be treated as a casual or non-recurring receipt exempt under section 4(3)(vii) of the Indian Income-tax Act, 1922. Authorities dealing with ordinary personal gifts and burden of proof did not alter that result. en-us Mon, 17 Mar 1969 00:00:00 +0530 Tue, 24 Mar 2009 17:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7930 A receipt of land under a deed of gift was treated as taxable income because the gift was directly referable to the assessee's vocation as a religious teacher. The deed recorded that the donor had received spiritual benefit from years of preaching, and the transfer was made in consideration of those benefits, affection and veneration for the teacher. On those facts, the value of the land arose from the exercise of a vocation and could not be treated as a casual or non-recurring receipt exempt under section 4(3)(vii) of the Indian Income-tax Act, 1922. Authorities dealing with ordinary personal gifts and burden of proof did not alter that result. Case-Laws Income Tax Mon, 17 Mar 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7930