https://www.taxtmi.com/caselaws?id=173489 The court allowed the appeal, setting aside the Tribunal's order. It held that lottery income earned in Sikkim prior to the assessment year 1990-91 is taxable under the Income-tax Act, 1961, for residents of India. The court emphasized that statutory appeal rights cannot be restricted by administrative circulars and clarified that income received or accrued outside India is subject to taxation under Section 5 of the Income-tax Act. The appeal was allowed with no costs awarded. en-us Wed, 24 Oct 2007 00:00:00 +0530 Wed, 16 Sep 2015 17:09:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173489 The court allowed the appeal, setting aside the Tribunal's order. It held that lottery income earned in Sikkim prior to the assessment year 1990-91 is taxable under the Income-tax Act, 1961, for residents of India. The court emphasized that statutory appeal rights cannot be restricted by administrative circulars and clarified that income received or accrued outside India is subject to taxation under Section 5 of the Income-tax Act. The appeal was allowed with no costs awarded. Case-Laws Income Tax Wed, 24 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173489