https://www.taxtmi.com/caselaws?id=10116 The court concluded that the liability to pay advance tax under section 194B of the Income-tax Act, 1961 depends on whether the prize schemes of the petitioners meet the essential elements of a lottery. The Income-tax Officer (TDS) must evaluate each case individually, considering the principles discussed in the judgment. The writ petitions were disposed of with directions for further proceedings by the Income-tax Officer (TDS), with interim orders to continue until final orders are passed. en-us Thu, 16 Sep 2004 00:00:00 +0530 Tue, 07 Jul 2009 16:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10116 The court concluded that the liability to pay advance tax under section 194B of the Income-tax Act, 1961 depends on whether the prize schemes of the petitioners meet the essential elements of a lottery. The Income-tax Officer (TDS) must evaluate each case individually, considering the principles discussed in the judgment. The writ petitions were disposed of with directions for further proceedings by the Income-tax Officer (TDS), with interim orders to continue until final orders are passed. Case-Laws Income Tax Thu, 16 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10116