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    <title>2012 (9) TMI 616 - ITAT, KOLKATA</title>
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    <description>The Appellate Tribunal ITAT, Kolkata dismissed the appeal, upholding the validity of the notice issued under section 143(2) of the Income Tax Act, 1961 and confirming the taxability of income from winning the Sikkim Lottery under Indian Income Tax provisions.</description>
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