https://www.taxtmi.com/caselaws?id=39438 The court dismissed the writ petition, holding that the petitioner is liable to pay tax on income received after discontinuing his profession as an advocate, regardless of the temporary or permanent nature of the cessation. The court clarified that section 176(4) of the Income-tax Act, 1961 applies to income received post discontinuance, extending to both temporary and permanent cessation of profession. The petitioner's argument that the section only applies to retirement or death was rejected. en-us Thu, 11 Sep 1975 00:00:00 +0530 Thu, 15 Jun 2017 15:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39438 The court dismissed the writ petition, holding that the petitioner is liable to pay tax on income received after discontinuing his profession as an advocate, regardless of the temporary or permanent nature of the cessation. The court clarified that section 176(4) of the Income-tax Act, 1961 applies to income received post discontinuance, extending to both temporary and permanent cessation of profession. The petitioner's argument that the section only applies to retirement or death was rejected. Case-Laws Income Tax Thu, 11 Sep 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39438