Although claimant's profit was not significant and may be attributable in part to the gratuitous assistance he received from others, this does not prevent a finding that the activity was gainful and that profit resulted in part from his efforts. Supervisory, managerial, advisory or other significant personal services rendered by self-employed individuals demonstrate an ability to engage in substantial gainful activity. Performance on a part-time basis did not preclude a finding that the work was substantial. Substantial gainful activity was defined as that which involves the performance of significant physical or mental duties for profit even if no profit is realized. The conclusion that someone is performing substantial gainful activity does not necessarily mean that the individual was at fault for receiving the payments for which he was not eligible. The regulations specify that whether someone is at fault depends upon the particular circumstances-circumstances which, in this case, the ALJ did not examine. Remand for further consideration of issue of fault, with instruction that "although the ALJ concluded previously that reimbursement would not defeat the purpose of the act or be against equity and good conscience, he should reconsider these issues on remand if he finds that appellant was not at fault."

Recipient who failed to report changes in her husband's overtime earnings between annual evaluations was "not without fault."