Amendment vide notification dated 08.08.2003, for the post of Vocational Instructors (Trade, Theory, Workshop, Calculation, Science, Engineering and Drawing) and Vocational Instructor (Practical ... cadre.
2. Prior to the year 1991 the service conditions of the Vocational Instructors were regulated by the Government Orders and Administrative Instructions. The Rules
carrying on of a business or the exercise of any profession, vocation or occupation. The Tribunal accepted the appeal of the department relying upon ... being receipts arising from business or the exercise of a profession, vocation or occupation which are of a casual and non-recurring nature
benefited by his preachings, these receipts were for the exercise of the vocation carried on by the assessee and hence were taxable in his hands ... Ashok Gupta, learned counsel for the department, profession" includes "vocation" and that being so it should be taken that the assessee
being receipts arising from business or the exercise of a profession, vocation or occupation, which are of a casual and non-recurring nature ... receipts arising "from business or the exercise of a profession, vocation or occupation" as held by Rowlatt J. in the decision quoted above
portion thereof occupied for the purpose of "any business, profession or vocation carried on" by the assessee "the profits of which were ... whether the assessee was carrying on any such "business, profession or vocation....... the profits of which are assessable to tax," as entitle
succeeded to the business and the vocation carried on by him, she was entitled to the relief under Section ... assessee were not, in reality, the assets of the business or vocation carried on by him. He agreed with the Income-tax Officer that relief
assessee under the head 'Profits and gains of business, profession or vocation' in respect of the profits or gains of any business, profession ... vocation carried on by him."
And Section 24(1) , at the relevant time, declared;
"24 (1). Where any assessee sustains a loss
Ashok Kumar Mishra vs State Of U.P. Through Secy. Vocational & ... on 13 March, 2012
Author: Sudhir Agarwal
Bench: Sudhir Agarwal
HIGH COURT ... Petitioner :- Ashok Kumar Mishra
Respondent :- State Of U.P. Through Secy. Vocational & Technical Edu. Lko.
Petitioner Counsel :- Ramesh Pandey,Neetesh Kumar
Respondent Counsel
chargeable under the head 'profits and gains of business, profession or vocation' whether the business, profession or vocation is carried ... chargeable under the head 'profits and gains of business, profession or vocation' where the business, profession or vocation is carried
under the head profits and gains of business, profession or vocation in respect of the profits or gains of any business, profession or vocation carried ... there any basis for restricting the words business, profession or vocation to business, profession or vocation carried on only in British India and not outside
