Supreme Court · 1985 INSC 203 · Decided 23 September 1985
DR. K. George Thomas v. The C. I. T. Kerala, Ernakulam
- Court
- Supreme Court of India
- Citation
- 1985 INSC 203 · [1985] SUPP. 2 S.C.R. 936
- Case number
- CIVIL APPEAL No. 295/1974
- Decided
- 23 September 1985
- Bench
- V.D. TULZAPURKAR, SABYASACHI MUKHERJI (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 4(3)(vii)
Headnote
Indian Income Tax Act, 1922 - S.4(3)(vii) - Receipts - Casual or non-recurring in nature - Arising out of an avoo.ation - Whether income exigible to tax - Link between activities of assessee and payments received - Relevancy ofa The assessee-appellant had associated himself with the India in the United States of America during 1953 to 1957 and was propagating the ideals of Indian Christian Crusade, U.S.A., an institution sponsoring religious education in IndJa, The India Gospel Mission wns collecting money for its working abroad through the Indian Christian Crusade. On
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