https://www.taxtmi.com/caselaws?id=9250 Receipts voluntarily remitted by supporters were taxable where they had a direct and intimate connection with the assessee's systematic religious and ideological activity and his newspaper and propagation work. Such sums arose from the exercise of an occupation or vocation, so they did not lose their taxable character merely because they were occasional or voluntary. The exemption for casual and non-recurring receipts under section 4(3)(vii) did not apply because the payments sprang from the assessee's vocation rather than from personal gifts or testimonials. The receipts were therefore assessable as income and not exempt. en-us Thu, 19 Jul 1973 00:00:00 +0530 Sat, 20 Jun 2009 16:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9250 Receipts voluntarily remitted by supporters were taxable where they had a direct and intimate connection with the assessee's systematic religious and ideological activity and his newspaper and propagation work. Such sums arose from the exercise of an occupation or vocation, so they did not lose their taxable character merely because they were occasional or voluntary. The exemption for casual and non-recurring receipts under section 4(3)(vii) did not apply because the payments sprang from the assessee's vocation rather than from personal gifts or testimonials. The receipts were therefore assessable as income and not exempt. Case-Laws Income Tax Thu, 19 Jul 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9250