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1985 (9) TMI 2 - SC - Income Tax
Assessee received large amounts as donations for sponsoring and helping the movement of spreading the Christian religion by publishing a daily newspaper - assessee carried on a vocation and the amounts were received in the course of such vocation -there is a nexus between the activities of the assessee and payments received by him - therefore they are not in the nature of casual and non-recurring receipts, and they are taxable