https://www.taxtmi.com/caselaws?id=64941 The court held that income from winning a lottery run by the Sikkim Government was not taxable under the Income-tax Act due to historical reasons and the applicability of Sikkim regulations. The court emphasized the legal principle against double taxation and concluded that only Sikkim regulations on income tax would apply, not the Income-tax Act rates. As a result, the income from Sikkim lotteries was deemed non-taxable, and the appeal was allowed. en-us Mon, 12 Mar 1990 00:00:00 +0530 Fri, 11 Feb 2011 12:48:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64941 The court held that income from winning a lottery run by the Sikkim Government was not taxable under the Income-tax Act due to historical reasons and the applicability of Sikkim regulations. The court emphasized the legal principle against double taxation and concluded that only Sikkim regulations on income tax would apply, not the Income-tax Act rates. As a result, the income from Sikkim lotteries was deemed non-taxable, and the appeal was allowed. Case-Laws Income Tax Mon, 12 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64941