Supreme Court · 1986 INSC 99 · Decided 30 April 1986
K. George Thomas v. Commissioner of Income- Tax, Kerala
- Court
- Supreme Court of India
- Citation
- 1986 INSC 99 · [1986] 2 S.C.R. 874
- Case number
- CIVIL APPEAL No. 2916/1977
- Decided
- 30 April 1986
- Bench
- R.S. PATHAK, SABYASACHI MUKHERJI (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 10(3)
Headnote
lncrime Tax Act, 1961, s. 10(3)/lncnme Tax Act, 1922 s. 4(3) (vii) - ~usin~ss incnme - Rec 0 ipts from abroad - Whetherf of casual or non-recurrin~ nature - Whether asc;essable as business income. The appellant is assessed to income tax in the status of an individual. He runs a printing press and 1962-63, he filed a return of income ~ showing a loss. The Income-tax Officer discovered that varioust remittances from abroad had been received by the assessee as Vice-President of the India Gospel Mission. On an enquiry he found that a major part of the funds credited to the account maintained
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