https://www.taxtmi.com/caselaws?id=25955 Receipts of pranamis were treated as casual and non-recurring income, bringing them within the exemption under section 10(3) of the Income-tax Act, 1961. The reference under section 256(1) was identical to the question earlier decided between the same parties for the relevant assessment years, and the same reasoning was applied again. The issue was answered in favour of the assessee and against the Revenue, confirming the exempt character of the receipts. en-us Tue, 29 Apr 1986 00:00:00 +0530 Mon, 01 Feb 2010 18:36:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25955 Receipts of pranamis were treated as casual and non-recurring income, bringing them within the exemption under section 10(3) of the Income-tax Act, 1961. The reference under section 256(1) was identical to the question earlier decided between the same parties for the relevant assessment years, and the same reasoning was applied again. The issue was answered in favour of the assessee and against the Revenue, confirming the exempt character of the receipts. Case-Laws Income Tax Tue, 29 Apr 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25955