https://www.taxtmi.com/caselaws?id=67499 Lottery winnings received in India by a resident and ordinarily resident were treated as taxable under the Income-tax Act, 1961 despite the Sikkim State tax regime and Article 371F, because section 5(1) brought such income within total income and prior Sikkim taxation did not exclude central tax liability. Deduction under Section 80TT was applied only on the net lottery receipt after agent's or seller's commission, not on the gross winnings, because the deduction was linked to the amount actually retained. Miscellaneous and legal expenses disallowed in one year were allowed in the subsequent year. 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 Lottery winnings received in India by a resident and ordinarily resident were treated as taxable under the Income-tax Act, 1961 despite the Sikkim State tax regime and Article 371F, because section 5(1) brought such income within total income and prior Sikkim taxation did not exclude central tax liability. Deduction under Section 80TT was applied only on the net lottery receipt after agent's or seller's commission, not on the gross winnings, because the deduction was linked to the amount actually retained. Miscellaneous and legal expenses disallowed in one year were allowed in the subsequent year. Case-Laws Income Tax Fri, 26 Feb 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67499