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    <title>2006 (7) TMI 191 - GUJARAT HIGH COURT</title>
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    <description>The Gujarat HC declined to admit appeals concerning whether a lucky draw constituted a lottery and whether tax had to be deducted on prize distribution, because the controversy was already governed by CIT v. Jhaveri Industries. The Revenue accepted that the earlier precedent controlled the issue, and the Court found no substantial question of law beyond that binding decision. The appeals were therefore not admitted and were dismissed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=30729</link>
      <description>The Gujarat HC declined to admit appeals concerning whether a lucky draw constituted a lottery and whether tax had to be deducted on prize distribution, because the controversy was already governed by CIT v. Jhaveri Industries. The Revenue accepted that the earlier precedent controlled the issue, and the Court found no substantial question of law beyond that binding decision. The appeals were therefore not admitted and were dismissed.</description>
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