https://www.taxtmi.com/caselaws?id=358967 Income arising from lottery winnings obtained in Sikkim but remitted to the resident assessees home state is subject to the territorial tax regime of Sikkim rather than the central Income Tax Act when Sikkim law applies and tax is paid at source under Sikkim rules; consequently the same income will not be taxable again under the IT Act for that assessment year. The question whether deduction under section 80TT applies to net or gross winnings is rendered academic by the determination that the income was taxed under the Sikkim State Income Tax Rules and excluded from taxation under the IT Act in the relevant year. en-us Thu, 19 Apr 2018 00:00:00 +0530 Thu, 29 Jan 2026 17:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358967 Income arising from lottery winnings obtained in Sikkim but remitted to the resident assessees home state is subject to the territorial tax regime of Sikkim rather than the central Income Tax Act when Sikkim law applies and tax is paid at source under Sikkim rules; consequently the same income will not be taxable again under the IT Act for that assessment year. The question whether deduction under section 80TT applies to net or gross winnings is rendered academic by the determination that the income was taxed under the Sikkim State Income Tax Rules and excluded from taxation under the IT Act in the relevant year. Case-Laws Income Tax Thu, 19 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358967