https://www.taxtmi.com/caselaws?id=789674 The difference between the face value of lottery tickets and the reduced price charged to distributors, stockists or dealers was a trading margin or rebate arising from principal-to-principal sales, not commission. Section 194G applies only where income by way of commission, remuneration or prize on lottery tickets is paid or credited to the recipient, and here no separate commission was paid or credited. As the basic conditions for tax deduction at source were absent, liability to deduct tax and consequential proceedings under Sections 201(1) and 201(1A) could not be sustained. en-us Thu, 09 Apr 2026 00:00:00 +0530 Sat, 11 Apr 2026 08:53:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789674 The difference between the face value of lottery tickets and the reduced price charged to distributors, stockists or dealers was a trading margin or rebate arising from principal-to-principal sales, not commission. Section 194G applies only where income by way of commission, remuneration or prize on lottery tickets is paid or credited to the recipient, and here no separate commission was paid or credited. As the basic conditions for tax deduction at source were absent, liability to deduct tax and consequential proceedings under Sections 201(1) and 201(1A) could not be sustained. Case-Laws Income Tax Thu, 09 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789674