1986 (9) TMI 72

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....pellate Tribunal, Allahabad Bench, has by its order dated December 23, 1977, referred the following question to this court for its opinion : "Whether, on the facts and in the circumstances of the case, the offerings received by the assessee from his disciples constituted income taxable under the Income-tax Act, 1961 ?" The assessee, opposite party, is an individual and claims himself to be r....

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....s for his lectures should not be regarded as income liable to tax and, accordingly, the addition was deleted. On an application made by the Department, thereafter, the aforesaid question has been referred to this court for its opinion. In the assessment year 1965-66, the assessee had given discourses on vedanta and for that purpose had taken tours. In the relevant previous year, the assessee made ....

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.... to this court for its opinion : " 1. Whether, on the facts and in the circumstances of the case, the receipt of the car in question was 'a benefit' within the meaning of section 28(vi) of the Income-tax Act, 1961 ? 2.Whether, on the facts and in the circumstances of the case, the assessee was carrying on a profession within the meaning of section 28(iv) of the Income-tax Act?" That refer....