https://www.taxtmi.com/caselaws?id=26311 The High Court held that offerings received by the assessee from disciples for lecture tour expenses were not taxable income. However, the Court ruled that a car received by the assessee was a taxable benefit under section 28(vi) of the Income-tax Act, 1961, based on donations from followers benefiting from preachings. Additionally, the Court determined that the assessee was carrying on a profession under section 28(iv) of the Act. The judgment favored the Revenue, with no order as to costs. en-us Tue, 02 Sep 1986 00:00:00 +0530 Thu, 04 Feb 2010 11:21:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26311 The High Court held that offerings received by the assessee from disciples for lecture tour expenses were not taxable income. However, the Court ruled that a car received by the assessee was a taxable benefit under section 28(vi) of the Income-tax Act, 1961, based on donations from followers benefiting from preachings. Additionally, the Court determined that the assessee was carrying on a profession under section 28(iv) of the Act. The judgment favored the Revenue, with no order as to costs. Case-Laws Income Tax Tue, 02 Sep 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26311