https://www.taxtmi.com/caselaws?id=57432 Delay of 255 days in filing the appeal was condoned because the affidavit and supporting material showed that the papers had been handed to a clerk who failed to file them and later left the office. Foreign receipts by a non-professional cricketer were treated as awards and presents in appreciation of sporting merit, not as income from any professional cricket activity. As the assessee was a full-time employee and the receipts had no nexus with a profession, and the departmental circular supported that view, the amounts were held not includible in taxable income. en-us Mon, 17 Oct 1988 00:00:00 +0530 Fri, 10 Dec 2010 11:40:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57432 Delay of 255 days in filing the appeal was condoned because the affidavit and supporting material showed that the papers had been handed to a clerk who failed to file them and later left the office. Foreign receipts by a non-professional cricketer were treated as awards and presents in appreciation of sporting merit, not as income from any professional cricket activity. As the assessee was a full-time employee and the receipts had no nexus with a profession, and the departmental circular supported that view, the amounts were held not includible in taxable income. Case-Laws Income Tax Mon, 17 Oct 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57432