https://www.taxtmi.com/caselaws?id=151786 The court upheld the decision of the Revenue authorities to tax the Matiz car received by the assessee as lottery winnings under the scratch card scheme related to the purchase of a refrigerator. The court determined that the scheme fell under the definition of a lottery as per the Income-tax Act, emphasizing participant contribution in obtaining the chance to win a prize. The contention that the car was a gift was rejected, leading to the dismissal of the assessee's appeal. en-us Tue, 25 Apr 2006 00:00:00 +0530 Sat, 15 Jun 2013 16:18:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151786 The court upheld the decision of the Revenue authorities to tax the Matiz car received by the assessee as lottery winnings under the scratch card scheme related to the purchase of a refrigerator. The court determined that the scheme fell under the definition of a lottery as per the Income-tax Act, emphasizing participant contribution in obtaining the chance to win a prize. The contention that the car was a gift was rejected, leading to the dismissal of the assessee's appeal. Case-Laws Income Tax Tue, 25 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151786