https://www.taxtmi.com/caselaws?id=14515 The High Court of GAUHATI ruled in favor of the assessee, holding that income from the Sikkim lottery should not be included in the total income for assessment. The court considered the absence of a specific provision in the Income-tax Act for such inclusion, the payment of income-tax at source in Sikkim, and principles favoring the taxpayer in cases of doubt regarding tax obligations. The court emphasized that double taxation is permissible only if explicitly provided by the Legislature. Consequently, the court decided that the income from the Sikkim lottery need not be declared in the income-tax return, siding with the assessee against the Revenue. en-us Wed, 03 Jan 2001 00:00:00 +0530 Thu, 16 Jul 2009 13:07:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14515 The High Court of GAUHATI ruled in favor of the assessee, holding that income from the Sikkim lottery should not be included in the total income for assessment. The court considered the absence of a specific provision in the Income-tax Act for such inclusion, the payment of income-tax at source in Sikkim, and principles favoring the taxpayer in cases of doubt regarding tax obligations. The court emphasized that double taxation is permissible only if explicitly provided by the Legislature. Consequently, the court decided that the income from the Sikkim lottery need not be declared in the income-tax return, siding with the assessee against the Revenue. Case-Laws Income Tax Wed, 03 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14515