1958 (3) TMI 97

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....e the fortunate recipients of a prize of ₹ 10,000 from the All-India Medical Institute at Delhi and they got this prize under the following circumstances. The Medical Institute wanted to construct a Medical Centre at Delhi for providing teaching and research facilities for all branches of medical science and the building was estimated to cost ₹ 178 lakhs. The Institute invited applicat....

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....t from tax by reason of the provisions of section 4(3)(vii). 2. Section 4(3)(vii) exempts from tax casual and non-recurring income; but in order that section 4(3)(vii) should apply, the receipt must not be a receipt arising from business or the exercise of a profession, and if we are satisfied that this is a receipt from the exercise of a profession, then no further questions arise. It is difficu....

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....e - of their getting this important work. In submitting their plan they exercised their professional skill; they acted a architects. Their intention in submitting the plan was not merely to win a prize, but to get the work, and, therefore, it was as a result of their professional skill that they ultimately succeeded in getting the prize of ₹ 10,000. It is true, as the authorities show, that ....

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....n Down (H. M. Inspector of Taxes) v. Compston. That was the case of a professional golfer also engaged in private games of golf on handicap terms and laid bets against those who played with him and made a large sum of money; and the question was whether the bets which the golfer won were liable to tax. Mr. Justice Lawrence came to the conclusion that these bets did not arise from his employment as....