Income Receipt chargeable to income Capital

tax?
Provision of services Personal gift

Goods, trading stock (rvn: Items to sale Capital assets (generating

normal operating cycle, potential, Reno, factory)
convert to cash)
 Trading or adventure Activity Gambling, speculation,
in the nature of trade windfalls gains.
 Regularity (Bengal)
Short-term Investment Long-term (IP, shares)

Temporary disturbance Compensation for Permanent sterilization

- specific period  unable to utilize
 enduring benefit
Contract - sale W-Structure test (Berghs) accord