https://www.taxtmi.com/caselaws?id=70047 The Tribunal rejected the assessee's claim for Double Income-tax Relief on prize money from the Sikkim State Lottery, stating that income accrued in Sikkim cannot be considered as income from a foreign country. The Tribunal upheld the inclusion of income taxed under Sikkim Tax Laws in the total income under Indian Tax Laws, emphasizing the validity of separate assessments. Additionally, it ruled that Sikkim cannot be considered a foreign country for the purpose of double income-tax relief under Section 91 of the Income-tax Act. The Tribunal affirmed the assessment's constitutional validity, stating it lacked jurisdiction to decide on constitutional issues and upheld the original assessment order. en-us Fri, 12 Jan 1996 00:00:00 +0530 Wed, 13 Apr 2011 16:59:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70047 The Tribunal rejected the assessee's claim for Double Income-tax Relief on prize money from the Sikkim State Lottery, stating that income accrued in Sikkim cannot be considered as income from a foreign country. The Tribunal upheld the inclusion of income taxed under Sikkim Tax Laws in the total income under Indian Tax Laws, emphasizing the validity of separate assessments. Additionally, it ruled that Sikkim cannot be considered a foreign country for the purpose of double income-tax relief under Section 91 of the Income-tax Act. The Tribunal affirmed the assessment's constitutional validity, stating it lacked jurisdiction to decide on constitutional issues and upheld the original assessment order. Case-Laws Income Tax Fri, 12 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70047