https://www.taxtmi.com/caselaws?id=27901 A voluntary payment received by a politician was held not to be taxable income because the Revenue could not show that it was paid as remuneration for services or that any quid pro quo existed. The evidence indicated that admirers, former employer, partymen and members of the public had made a collection to help purchase a house for the assessee, which pointed to a personal gift or windfall rather than income from vocation. The Court applied the test of nexus with the exercise of the vocation and found no taxable connection between the receipt and any professional service. The receipt was therefore treated as a non-taxable gift. en-us Wed, 29 Jun 1983 00:00:00 +0530 Tue, 16 Feb 2010 16:59:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27901 A voluntary payment received by a politician was held not to be taxable income because the Revenue could not show that it was paid as remuneration for services or that any quid pro quo existed. The evidence indicated that admirers, former employer, partymen and members of the public had made a collection to help purchase a house for the assessee, which pointed to a personal gift or windfall rather than income from vocation. The Court applied the test of nexus with the exercise of the vocation and found no taxable connection between the receipt and any professional service. The receipt was therefore treated as a non-taxable gift. Case-Laws Income Tax Wed, 29 Jun 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27901