https://www.taxtmi.com/caselaws?id=61646 The Tribunal dismissed the appeal, ruling that the prize received through a lucky coupon scheme and the associated TDS were not taxable as they were not obtained through lottery participation. The Punjab Government had paid the income tax on the prize, relieving the assessee of any further tax liability. The Tribunal emphasized that the tax had been settled by the Government, making the taxability issue moot, and the assessee ineligible for a tax refund. en-us Mon, 06 Sep 2004 00:00:00 +0530 Wed, 27 Jun 2012 15:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61646 The Tribunal dismissed the appeal, ruling that the prize received through a lucky coupon scheme and the associated TDS were not taxable as they were not obtained through lottery participation. The Punjab Government had paid the income tax on the prize, relieving the assessee of any further tax liability. The Tribunal emphasized that the tax had been settled by the Government, making the taxability issue moot, and the assessee ineligible for a tax refund. Case-Laws Income Tax Mon, 06 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61646