https://www.taxtmi.com/caselaws?id=22809 The court held that the bonus commission received by the assessee for selling a winning lottery ticket was not considered as lottery winnings under section 80TT of the Income-tax Act, 1961. The bonus commission was deemed an incentive for selling the winning ticket rather than falling under the definition of lottery winnings. Consequently, the assessee was not entitled to the deduction under section 80TT, affirming the Tribunal's decision. en-us Mon, 12 Nov 1990 00:00:00 +0530 Mon, 14 Dec 2009 12:30:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22809 The court held that the bonus commission received by the assessee for selling a winning lottery ticket was not considered as lottery winnings under section 80TT of the Income-tax Act, 1961. The bonus commission was deemed an incentive for selling the winning ticket rather than falling under the definition of lottery winnings. Consequently, the assessee was not entitled to the deduction under section 80TT, affirming the Tribunal's decision. Case-Laws Income Tax Mon, 12 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22809