https://www.taxtmi.com/caselaws?id=193207 Receipts for writing books and contributing articles were held to arise from a vocation, so they could not qualify as a casual and non-recurring receipt under section 4(3)(vii) of the Indian Income-tax Act. The exemption was confined to receipts that were not from business, profession, vocation or occupation and were truly casual in character. A motive to earn a livelihood was not necessary for an activity to amount to a vocation, and a voluntary payment made as a reward for work done remained income even if not contractually due. The payment's character and the aggregate remuneration showed expectancy of earnings rather than a pure gift, so the receipt was taxable and the exemption failed. en-us Mon, 04 Dec 1961 00:00:00 +0530 Tue, 18 Jul 2017 11:41:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193207 Receipts for writing books and contributing articles were held to arise from a vocation, so they could not qualify as a casual and non-recurring receipt under section 4(3)(vii) of the Indian Income-tax Act. The exemption was confined to receipts that were not from business, profession, vocation or occupation and were truly casual in character. A motive to earn a livelihood was not necessary for an activity to amount to a vocation, and a voluntary payment made as a reward for work done remained income even if not contractually due. The payment's character and the aggregate remuneration showed expectancy of earnings rather than a pure gift, so the receipt was taxable and the exemption failed. Case-Laws Income Tax Mon, 04 Dec 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193207