https://www.taxtmi.com/caselaws?id=289223 Prize money received by architects for submitting building plans was treated as income arising directly from their professional activity. Because preparing and presenting plans formed part of their ordinary architectural work and the receipt was obtained through professional skill, the exemption for casual and non-recurring income did not apply. The receipt was therefore taxable and not exempt under section 4(3)(vii) of the Income-tax Act, 1922. en-us Thu, 20 Mar 1958 00:00:00 +0530 Tue, 21 Jul 2020 12:15:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289223 Prize money received by architects for submitting building plans was treated as income arising directly from their professional activity. Because preparing and presenting plans formed part of their ordinary architectural work and the receipt was obtained through professional skill, the exemption for casual and non-recurring income did not apply. The receipt was therefore taxable and not exempt under section 4(3)(vii) of the Income-tax Act, 1922. Case-Laws Income Tax Thu, 20 Mar 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289223