https://www.taxtmi.com/caselaws?id=284085 Winnings from private bets on games played by a professional golfer were held not to arise out of his employment or vocation because there was no evidence the payments were made substantially for his professional services, no organised betting business or separate vocation existed, and the receipts exhibited features of gambling (possibility of loss, disparity with ordinary fees). Mere opportunity provided by the vocation did not convert private bets into remuneration. Operative effect: such betting winnings are characterised as private gambling receipts, not taxable as income arising from the vocation. en-us Thu, 18 Mar 1937 00:00:00 +0530 Wed, 30 Oct 2019 13:19:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284085 Winnings from private bets on games played by a professional golfer were held not to arise out of his employment or vocation because there was no evidence the payments were made substantially for his professional services, no organised betting business or separate vocation existed, and the receipts exhibited features of gambling (possibility of loss, disparity with ordinary fees). Mere opportunity provided by the vocation did not convert private bets into remuneration. Operative effect: such betting winnings are characterised as private gambling receipts, not taxable as income arising from the vocation. Case-Laws Indian Laws Thu, 18 Mar 1937 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284085