Lottery Winnings in Sikkim Taxed Under Indian Income Tax Act; Exemption Denied for Non-Residents per Section 10(26AAA.

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....Sikim Income Tax Rules, 1948 versus Indian Income Tax Act, 1961 - Since the assessee was not resident within the territories comprised in the of State of Sikkim, the provision of section 10(26AAA) was not applicable to him and income from winning of lottery in Sikkim was liable to tax under the provisions of Indian Income-tax Act, 1961 - AT....