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TMI Blog1986 (9) TMI 72X X X X Extracts X X X X X X X X Extracts X X X X ..... ing question to this court for its opinion : "Whether, on the facts and in the circumstances of the case, the offerings received by the assessee from his disciples constituted income taxable under the Income-tax Act, 1961 ?" The assessee, opposite party, is an individual and claims himself to be religious preacher. During the previous year relevant to the assessment year 1966-67, the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as deleted. On an application made by the Department, thereafter, the aforesaid question has been referred to this court for its opinion. In the assessment year 1965-66, the assessee had given discourses on vedanta and for that purpose had taken tours. In the relevant previous year, the assessee made an investment of Rs. 16,100 in the purchase of a car and it was registered in his name. The claim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the receipt of the car in question was 'a benefit' within the meaning of section 28(vi) of the Income-tax Act, 1961 ? 2.Whether, on the facts and in the circumstances of the case, the assessee was carrying on a profession within the meaning of section 28(iv) of the Income-tax Act?" That reference was numbered as income-tax Reference No. 84 of 1978. It was decided by a Division Bench of this ..... X X X X Extracts X X X X X X X X Extracts X X X X
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