https://www.taxtmi.com/caselaws?id=8997 Voluntary payments credited in a joint bank account were not assessable as income from business, profession or vocation because they were found to be personal gifts made by devotees and supporters out of esteem and veneration for constructing a temple. Mere receipt of money by a person carrying on a vocation does not make every receipt taxable, and where the receipt is said to fall outside the charging provision, the burden is on the revenue to prove that it is income. On the evidence, the contributors were not paying for teachings or services, so the receipts were held not taxable under section 10. en-us Thu, 19 Jul 1973 00:00:00 +0530 Thu, 18 Jun 2009 13:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8997 Voluntary payments credited in a joint bank account were not assessable as income from business, profession or vocation because they were found to be personal gifts made by devotees and supporters out of esteem and veneration for constructing a temple. Mere receipt of money by a person carrying on a vocation does not make every receipt taxable, and where the receipt is said to fall outside the charging provision, the burden is on the revenue to prove that it is income. On the evidence, the contributors were not paying for teachings or services, so the receipts were held not taxable under section 10. Case-Laws Income Tax Thu, 19 Jul 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8997