Casual and non-recurring, 'casual' according to dictionary means 'accidental or irregular'. Non-recurring is one which is not likely to occur again in a year, Universal Radiators v. C.I.T., (1993) 2 SCC 629: AIR 1993 SC 2254 (2257). [Income-tax Act, (43 of 1961), s. 10(3) Proviso]
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