https://www.taxtmi.com/caselaws?id=471532 Lottery winnings received by a resident from Sikkim remain chargeable under the Income-tax Act, 1961 despite deduction labelled as Sikkim income tax. Credit for the deducted amount is unavailable where it was not deducted under the Act and paid to the Central Government. However, taxable lottery income is confined to the net prize actually received: the amount withheld by the lottery authority as Sikkim income tax was not real income received by the taxpayer. The statutory restriction on deductions from lottery winnings does not require taxation of that unrealised gross amount. en-us Tue, 10 Feb 2009 00:00:00 +0530 Tue, 08 Sep 2026 10:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471532 Lottery winnings received by a resident from Sikkim remain chargeable under the Income-tax Act, 1961 despite deduction labelled as Sikkim income tax. Credit for the deducted amount is unavailable where it was not deducted under the Act and paid to the Central Government. However, taxable lottery income is confined to the net prize actually received: the amount withheld by the lottery authority as Sikkim income tax was not real income received by the taxpayer. The statutory restriction on deductions from lottery winnings does not require taxation of that unrealised gross amount. Case-Laws Income Tax Tue, 10 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471532