Which Head of Income

I think business income

PGBP

Is the priest's work is commercial & considered as business?

Priest's income should be charged U/h other sources. These should be treated as simple gifts n taxed u/s 56(2)vii.

PGBP.

It cannot be charged as business income b'coz its not a business

As per sec 2(13) to regard an activity as business , there must be a course of dealings , either actually continued or contemplated to be continued with a profit motive not for sport or pleasure. hence not a businee n cannot be taxed under business profession. i hope u got this point.

this income is income from other sources

shoud be taxed under income from Other Sources...

IFOS

Dear Trapti,

I don't know what the correct answer is, but if I have to pick one then I wanna go with ur answer just becos its explanation is quite justified.

But this has given rise to another doubt ...........:(

Say an assesee practices something like CA, CS, CWA doctor, lawyer or anything.

Now, can he contend that he does this out of passion /hobby /pleasure & profit earning is never a motive & it is just an incidental thing that happens on its own. {Say this assesee accepts whatever fee his clients pay to him just like the priest in the above example}

Other Sources..........