https://www.taxtmi.com/caselaws?id=771372 The ITAT Delhi allowed the assessee's appeal and deleted the addition made under Section 143(1)(a)(vi). The AO had made an addition due to inconsistency between lottery income reported under "Income from Other Sources" and Form 26AS. The tribunal found the addition wrong as lottery income was already disclosed in the return, tax was deducted under Section 194B as evidenced in Form 26AS, and related expenses were incurred for adventure in nature of trade. The AO's order was held unsustainable in law. en-us Wed, 07 May 2025 00:00:00 +0530 Sat, 24 May 2025 09:00:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771372 The ITAT Delhi allowed the assessee's appeal and deleted the addition made under Section 143(1)(a)(vi). The AO had made an addition due to inconsistency between lottery income reported under "Income from Other Sources" and Form 26AS. The tribunal found the addition wrong as lottery income was already disclosed in the return, tax was deducted under Section 194B as evidenced in Form 26AS, and related expenses were incurred for adventure in nature of trade. The AO's order was held unsustainable in law. Case-Laws Income Tax Wed, 07 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771372