https://www.taxtmi.com/caselaws?id=21104 The court ruled in favor of the petitioner, determining that the money credited to the petitioner-company by the Government of Goa is not income from winnings from lotteries. The court issued a writ of mandamus directing the Income-tax Officer to withdraw the demand for income tax and surcharge. It was concluded that the agreement between the company and the State Government was that of an agency relationship, not a sale of lottery tickets, and the credited money was considered a return of deposit, not lottery winnings. en-us Thu, 31 Dec 1992 00:00:00 +0530 Fri, 20 Nov 2009 10:55:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21104 The court ruled in favor of the petitioner, determining that the money credited to the petitioner-company by the Government of Goa is not income from winnings from lotteries. The court issued a writ of mandamus directing the Income-tax Officer to withdraw the demand for income tax and surcharge. It was concluded that the agreement between the company and the State Government was that of an agency relationship, not a sale of lottery tickets, and the credited money was considered a return of deposit, not lottery winnings. Case-Laws Income Tax Thu, 31 Dec 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21104