https://www.taxtmi.com/caselaws?id=210308 The court held in favor of the petitioner, ruling that the prize money from a TV game show was not taxable for the assessment year 2001-02 due to the prospective application of the relevant amendment. The court directed a refund of the advance tax paid under coercion and criticized the Assessing Officer for disregarding the Tribunal's decision, emphasizing the importance of adhering to higher appellate authorities' rulings to prevent undue harassment of taxpayers. The court quashed the Assessing Officer's order, directing a full refund of the advance tax with interest and highlighting the necessity for fair and lawful conduct in tax administration. en-us Wed, 18 May 2011 00:00:00 +0530 Wed, 26 Jun 2013 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210308 The court held in favor of the petitioner, ruling that the prize money from a TV game show was not taxable for the assessment year 2001-02 due to the prospective application of the relevant amendment. The court directed a refund of the advance tax paid under coercion and criticized the Assessing Officer for disregarding the Tribunal's decision, emphasizing the importance of adhering to higher appellate authorities' rulings to prevent undue harassment of taxpayers. The court quashed the Assessing Officer's order, directing a full refund of the advance tax with interest and highlighting the necessity for fair and lawful conduct in tax administration. Case-Laws Income Tax Wed, 18 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210308