https://www.taxtmi.com/caselaws?id=28355 Foreign remittances received in the course of a systematic social-work occupation were treated as income where the assessee appropriated part of them for personal and family expenditure. Income need not take the form of salary or wages; it may arise from an occupation even if not physically paid as remuneration. On that reasoning, use of the funds for the assessee's upkeep and household needs amounted to constructive receipt or appropriation of taxable income arising from the occupation. The contention that the remittances were meant for charitable purposes did not prevent taxation of the amounts personally used, and the assessments were therefore upheld in principle. en-us Thu, 18 Nov 1982 00:00:00 +0530 Sat, 20 Feb 2010 18:32:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28355 Foreign remittances received in the course of a systematic social-work occupation were treated as income where the assessee appropriated part of them for personal and family expenditure. Income need not take the form of salary or wages; it may arise from an occupation even if not physically paid as remuneration. On that reasoning, use of the funds for the assessee's upkeep and household needs amounted to constructive receipt or appropriation of taxable income arising from the occupation. The contention that the remittances were meant for charitable purposes did not prevent taxation of the amounts personally used, and the assessments were therefore upheld in principle. Case-Laws Income Tax Thu, 18 Nov 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28355