https://www.taxtmi.com/caselaws?id=26156 The court held that the receipts from arbitration work were taxable as they constituted an "occupation" under section 10(3) of the Income-tax Act, 1961. The court found that the regular and systematic nature of the activities, the establishment maintained by the assessee, and the previous taxation of similar receipts indicated that the arbitration work was more than casual or non-recurring. The decision favored the Revenue, concluding that the receipts were not exempt and were subject to taxation. en-us Tue, 03 Jan 1984 00:00:00 +0530 Wed, 03 Feb 2010 12:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26156 The court held that the receipts from arbitration work were taxable as they constituted an "occupation" under section 10(3) of the Income-tax Act, 1961. The court found that the regular and systematic nature of the activities, the establishment maintained by the assessee, and the previous taxation of similar receipts indicated that the arbitration work was more than casual or non-recurring. The decision favored the Revenue, concluding that the receipts were not exempt and were subject to taxation. Case-Laws Income Tax Tue, 03 Jan 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26156