https://www.taxtmi.com/caselaws?id=290037 Whether voluntary seasonal payments constitute taxable employment income is addressed by treating recurring customary payments as accruing to the office rather than as personal testimonials; the test is whether the sums are received by virtue of the recipient's office or employment. Where a longstanding custom regularly produces payments to the office-holder on specified occasions and contributors are linked to the office, those payments are prima facie remuneration attributable to the office. Individual deviations may be contested, but absent contrary evidence the recurrent customary character supports taxation as profits of employment under Schedule E. en-us Wed, 18 Jun 1958 00:00:00 +0530 Sat, 05 Sep 2020 14:28:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290037 Whether voluntary seasonal payments constitute taxable employment income is addressed by treating recurring customary payments as accruing to the office rather than as personal testimonials; the test is whether the sums are received by virtue of the recipient's office or employment. Where a longstanding custom regularly produces payments to the office-holder on specified occasions and contributors are linked to the office, those payments are prima facie remuneration attributable to the office. Individual deviations may be contested, but absent contrary evidence the recurrent customary character supports taxation as profits of employment under Schedule E. Case-Laws Income Tax Wed, 18 Jun 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290037