https://www.taxtmi.com/caselaws?id=19483 A voluntary payment is taxable as professional or vocational income only if it accrues by virtue of the recipient's office, profession or vocation and is referable to services rendered; the Revenue must show a real and proximate link between the receipt and those services. Where the payment is made as a personal testimonial out of esteem, regard or spiritual sentiment, it remains a non-taxable personal gift. On the facts noted, there was no evidence connecting the donor's gift to the assessee's ordinary services as a Khadim, and that finding of fact was not shown to be perverse; the receipt was therefore not taxable as income from profession or vocation. en-us Thu, 23 Feb 1995 00:00:00 +0530 Fri, 06 Nov 2009 14:21:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19483 A voluntary payment is taxable as professional or vocational income only if it accrues by virtue of the recipient's office, profession or vocation and is referable to services rendered; the Revenue must show a real and proximate link between the receipt and those services. Where the payment is made as a personal testimonial out of esteem, regard or spiritual sentiment, it remains a non-taxable personal gift. On the facts noted, there was no evidence connecting the donor's gift to the assessee's ordinary services as a Khadim, and that finding of fact was not shown to be perverse; the receipt was therefore not taxable as income from profession or vocation. Case-Laws Income Tax Thu, 23 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19483