https://www.taxtmi.com/caselaws?id=277190 Payments by disciples received by a retired teacher of Vedanta were held to be taxable as income because the recipient's post-retirement teaching constituted his vocation or occupation, so such receipts did not qualify as casual or nonrecurring exemptions under the statutory casual-receipts exclusion. The income was treated as arising in the territorial state where the vocation was carried on (Travancore) because the activities generating the receipts occurred there and there was no evidence the earnings accrued outside the state. Both questions were answered against the assessee: taxable and arising in-state. 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 Payments by disciples received by a retired teacher of Vedanta were held to be taxable as income because the recipient's post-retirement teaching constituted his vocation or occupation, so such receipts did not qualify as casual or nonrecurring exemptions under the statutory casual-receipts exclusion. The income was treated as arising in the territorial state where the vocation was carried on (Travancore) because the activities generating the receipts occurred there and there was no evidence the earnings accrued outside the state. Both questions were answered against the assessee: taxable and arising in-state. Case-Laws Income Tax Wed, 08 Feb 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277190