https://www.taxtmi.com/caselaws?id=67499 The Tribunal held that lottery income from Sikkim is taxable under the Income-tax Act, 1961, for a Resident and Ordinarily Resident of India. Deductions under section 80TT should be on net income after necessary deductions. The disallowance of miscellaneous and legal expenses was contested and allowed for the subsequent year. The claim of non-taxability of Sikkim lottery income and TDS credit was dismissed. The assessee's appeal was partly allowed for expenses but dismissed for non-taxability of lottery income and upheld deduction under section 80TT. The Revenue's cross objection was dismissed as it became irrelevant. en-us Fri, 26 Feb 1993 00:00:00 +0530 Thu, 10 Mar 2011 18:45:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67499 The Tribunal held that lottery income from Sikkim is taxable under the Income-tax Act, 1961, for a Resident and Ordinarily Resident of India. Deductions under section 80TT should be on net income after necessary deductions. The disallowance of miscellaneous and legal expenses was contested and allowed for the subsequent year. The claim of non-taxability of Sikkim lottery income and TDS credit was dismissed. The assessee's appeal was partly allowed for expenses but dismissed for non-taxability of lottery income and upheld deduction under section 80TT. The Revenue's cross objection was dismissed as it became irrelevant. Case-Laws Income Tax Fri, 26 Feb 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67499