TaxTMI 
TaxTMI 
2013 (3) TMI 14
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....hi , G. Krishna , S. Chopra ORDER The Income Tax Appellate Tribunal Delhi Bench 'C' New Delhi has referred the following question of law for the opinion of this Court:- "Whether on the facts and in the circumstances of the case, the Income Tax Appellate Tribunal was justified in holding that the income earned by the assessee by way of winning of Sikkim State lottery was liable for taxatio....
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....ted that the assessee is not liable to pay any income tax thereon. The Tribunal held that the lottery ticket was purchased by the assessee with her own funds and income tax is payable thereon. Sri Rakesh Ranjan Agrawal, learned counsel for the assessee contends that the Tribunal was not justified in holding that the prize money was taxable in India under the Income Tax Act, 1961. He strongly pl....
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....s respectfully disagreed with the aforesaid decision of Bombay High Court and it was held that in view of section 5 (1) clause -C the income which accrued or arose to a person outside India during the previous year, is also chargeable to income tax in India. Receipt in India attracts tax irrespective of the fact whether the income accrued or arose in India or outside India. The liability to tax de....
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....d that their attention was not invited towards Section 5 of the Income Tax Act. 15. We also respectfully disagree with the law laid down by High Court of Bombay in Nirmala L. Mehta's case because the assessee in the present case is resident of India and he has won the lottery prize at Kanpur and accordingly as per provisions of Section 5 of the Income Tax Act, 1961 the total income received by ....