https://www.taxtmi.com/caselaws?id=28062 The court ruled in favor of the assessee, a surgeon, in a case concerning the taxability of a gift of land received from a patient. The court held that the gift was not taxable as professional income but was given out of personal esteem, not as remuneration for services rendered. The court distinguished previous cases and directed the Revenue to pay the costs of the assessee, with counsel's fee set at Rs. 500. en-us Fri, 20 Aug 1982 00:00:00 +0530 Wed, 17 Feb 2010 17:48:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28062 The court ruled in favor of the assessee, a surgeon, in a case concerning the taxability of a gift of land received from a patient. The court held that the gift was not taxable as professional income but was given out of personal esteem, not as remuneration for services rendered. The court distinguished previous cases and directed the Revenue to pay the costs of the assessee, with counsel's fee set at Rs. 500. Case-Laws Income Tax Fri, 20 Aug 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28062