Taxability of Income from auction of Sachin Tendular's Bat

This query is : Resolved 

29 July 2010 Can anyone suggest me, under what head is the income received from Auction of personal items like Sachin's bat ist taxable.
Whether it is taxable or not?
If yes, under what head?

29 July 2010 if Sachin himself is selling than its income from Other sources..

but if some agent is selling than its his business/ commission etc...


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