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    <title>Lottery Prize Winnings from Unsold Tickets Taxed at 30% u/s 115BB, Even if Business Income.</title>
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    <description>Prize winning from certain unsold tickets - special rate of tax, i.e., 30 per cent. provided under section 115BB of the Act is applicable even if winning from lottery is in the nature of business income as claimed by the respondent...... - HC</description>
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