https://www.taxtmi.com/caselaws?id=774678 Relief granted by the CIT(A) in a tax-deduction dispute over lottery winnings could not be sustained without proper verification of the identity and genuineness of the prize winners and without examining, transaction-wise, the applicability of section 194B and the resulting exposure under sections 201(1) and 201(1A). As the factual matrix had not been adequately verified, the matter required fresh consideration. The ITAT remanded the case to the CIT(A) for de novo adjudication after proper fact-finding and after affording the assessee an opportunity of hearing, and the Revenue's appeals were allowed for statistical purposes. en-us Fri, 13 Jun 2025 00:00:00 +0530 Fri, 11 Jul 2025 12:59:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774678 Relief granted by the CIT(A) in a tax-deduction dispute over lottery winnings could not be sustained without proper verification of the identity and genuineness of the prize winners and without examining, transaction-wise, the applicability of section 194B and the resulting exposure under sections 201(1) and 201(1A). As the factual matrix had not been adequately verified, the matter required fresh consideration. The ITAT remanded the case to the CIT(A) for de novo adjudication after proper fact-finding and after affording the assessee an opportunity of hearing, and the Revenue's appeals were allowed for statistical purposes. Case-Laws Income Tax Fri, 13 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774678