P. KRISHNA MENON vs THE COMMISSIONER OF INCOME-TAX, MYSORE, TRAVANCORE-COCH

The Supreme Court held that under Section 10 of the Indian Income-tax Act, 1922, the appellant, who taught Vedanta philosophy without a profit motive, was indeed carrying on a vocation. The Court clarified that an activity does not need to be organized or profit-driven to qualify as a vocation. It was determined that the gifts received from a disciple were taxable income as they were made in connection with the appellant's teaching vocation, emphasizing that the nature of the payment is determined by the recipient's vocation rather than the donor's intent.