https://www.taxtmi.com/caselaws?id=27130 The High Court held that the assessee's winnings from a lottery in Sikkim are chargeable to income-tax in India under sections 5(1)(c), 10(3), 56(2)(ib), and 2(24)(ix) of the Income Tax Act, 1961. The Tribunal's view that the winnings were non-taxable was deemed legally incorrect. The first issue was decided against the assessee in favor of the Revenue. The second issue regarding the applicability of section 5(1)(c) was left unanswered due to insufficient arguments. The reference was disposed of without costs. en-us Tue, 09 Jul 1985 00:00:00 +0530 Wed, 10 Feb 2010 18:44:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27130 The High Court held that the assessee's winnings from a lottery in Sikkim are chargeable to income-tax in India under sections 5(1)(c), 10(3), 56(2)(ib), and 2(24)(ix) of the Income Tax Act, 1961. The Tribunal's view that the winnings were non-taxable was deemed legally incorrect. The first issue was decided against the assessee in favor of the Revenue. The second issue regarding the applicability of section 5(1)(c) was left unanswered due to insufficient arguments. The reference was disposed of without costs. Case-Laws Income Tax Tue, 09 Jul 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27130