Sikkim State Lottery Income Exempt from Income Tax Act, 1961 if Tax Paid at Source in Sikkim.

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....Income from Sikkim State Lottery - taxability under the Income Tax Act, 1961 - Once the assessee has paid the income tax at source in the State of Sikkim as per the law applicable at the relevant time in Sikkim, the same income was not taxable under the IT Act, 1961. - SC....