https://www.taxtmi.com/highlights?id=5526 Sikim Income Tax Rules, 1948 versus Indian Income Tax Act, 1961 - Since the assessee was not resident within the territories comprised in the of State of Sikkim, the provision of section 10(26AAA) was not applicable to him and income from winning of lottery in Sikkim was liable to tax under the provisions of Indian Income-tax Act, 1961 - AT en-us Sun, 23 Sep 2012 10:02:17 +0530 Sun, 23 Sep 2012 10:02:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=5526 Sikim Income Tax Rules, 1948 versus Indian Income Tax Act, 1961 - Since the assessee was not resident within the territories comprised in the of State of Sikkim, the provision of section 10(26AAA) was not applicable to him and income from winning of lottery in Sikkim was liable to tax under the provisions of Indian Income-tax Act, 1961 - AT Highlights Income Tax Sun, 23 Sep 2012 10:02:17 +0530 https://www.taxtmi.com/highlights?id=5526