https://www.taxtmi.com/caselaws?id=49621 Teaching Vedanta was treated as a vocation because teaching is a vocation regardless of the subject taught, and the activity was systematic and continuous; the absence of a profit motive did not alter that character. Voluntary payments from a disciple were taxable income where they accrued by reason of that vocation, since they were recurrent, linked to visits for instruction, and in substance remuneration for the teaching received. Describing them as gifts of esteem and affection did not make them detached personal bounty, so exemption as personal gifts or casual receipts was unavailable. en-us Tue, 07 Oct 1958 00:00:00 +0530 Wed, 25 Mar 2015 11:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49621 Teaching Vedanta was treated as a vocation because teaching is a vocation regardless of the subject taught, and the activity was systematic and continuous; the absence of a profit motive did not alter that character. Voluntary payments from a disciple were taxable income where they accrued by reason of that vocation, since they were recurrent, linked to visits for instruction, and in substance remuneration for the teaching received. Describing them as gifts of esteem and affection did not make them detached personal bounty, so exemption as personal gifts or casual receipts was unavailable. Case-Laws Income Tax Tue, 07 Oct 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49621