Meaning of Profession and Vocation Explained ?

Readers are informed that under Income Tax Act , many provisions are not same for business and profession. Therefore meaning of word “profession “ has to be understood. The problem is that the definition section 2 of the I.T.Act defines professions as “profession includes vocation”. Thus, no meaning is actually explained in the definition and some more confusion have been added. Fortunately, for long many courts have gone into the issue of defining what is profession , so let us understand from there point of view what is the meaning of profession and vocation ?