Supreme Court of India
P. Krishna Menon v. The Commissioner of Income-tax, Mysore, Travancore-cochin and Coorg, Bangalore
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
In the result, we have come to the conclusion that this appeal fails and it is dismissed with costs in this Court.
Judgment, page 9
From the headnote
Income-tax-Assessee teaching Vedanta without object of mak· ing profit-If carrying on a vocation-Disciple making gift of money -Whether receipt amounts to income from vocation-Indian Income· tax Act, I922 (XI of r922), s. IO. The assessee was teaching his disciples Vedanta philosophy without any motive or intention of making a profit out of such activity. One of his disciples made gifts of money to him on several occassions. It was contended by the assessee that he was not liable to tax on the amounts received as he was not carrying on any vocation and as the receipts were not profits or
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