https://www.taxtmi.com/caselaws?id=38104 The High Court held that a sum of Rs. 13,000 received as cash presents by the late Sri Anantharama Dikshidar on the occasion of his Sashtiabdapoorthi was not assessable income. The Tribunal's decision to treat the amount as remuneration for religious discourses was unfounded, as there was no evidence supporting this characterization. The burden of proof was incorrectly placed on the assessee, and the diverse group of contributors indicated appreciation rather than payment for services. Therefore, the High Court ruled in favor of the assessee, awarding costs of Counsel's fee Rs. 500. en-us Tue, 02 Nov 1976 00:00:00 +0530 Sat, 03 Apr 2010 12:10:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38104 The High Court held that a sum of Rs. 13,000 received as cash presents by the late Sri Anantharama Dikshidar on the occasion of his Sashtiabdapoorthi was not assessable income. The Tribunal's decision to treat the amount as remuneration for religious discourses was unfounded, as there was no evidence supporting this characterization. The burden of proof was incorrectly placed on the assessee, and the diverse group of contributors indicated appreciation rather than payment for services. Therefore, the High Court ruled in favor of the assessee, awarding costs of Counsel's fee Rs. 500. Case-Laws Income Tax Tue, 02 Nov 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38104