1958 (10) TMI 4 - SUPREME COURT

Whether the aforesaid receipts from John H. Levy constitute income taxable under the Travancore Income-tax Act, 1121 ?

Held that:- In the view that we take namely, that the payments with which we are concerned, were income arising from the vocation of the appellant as a teacher of Vedanta, no question of exemption under section 4(3)(vii) of the Act arises. In order that a payment may be exempted under that section, it has to be shown that it did not arise from the exercise of a vocation. Appeal dismissed.