https://www.taxtmi.com/caselaws?id=277190 Receipts received by a person engaged in teaching Vedanta were taxable because they arose from the exercise of a vocation or occupation, and therefore did not qualify as casual or non-recurring receipts. The court treated the teaching activity as the assessee's vocation and held that payments from disciples were income from that source. It also held that the deposits in the Bombay bank account did not prove accrual outside Travancore, because the vocation was carried on in Travancore except for occasional tours and there was no specific evidence of an outside source. The receipts were taxable and were attributed to Travancore source. en-us Wed, 08 Feb 1956 00:00:00 +0530 Wed, 28 Nov 2018 13:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277190 Receipts received by a person engaged in teaching Vedanta were taxable because they arose from the exercise of a vocation or occupation, and therefore did not qualify as casual or non-recurring receipts. The court treated the teaching activity as the assessee's vocation and held that payments from disciples were income from that source. It also held that the deposits in the Bombay bank account did not prove accrual outside Travancore, because the vocation was carried on in Travancore except for occasional tours and there was no specific evidence of an outside source. The receipts were taxable and were attributed to Travancore source. Case-Laws Income Tax Wed, 08 Feb 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277190