1998 (8) TMI 11

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....nted to avoid payment of tax on his winnings. He has been unsuccessful in that endeavour. He claimed that there was an oral agreement among himself, his wife and his two children to share the winnings. That plea was taken almost a month after the date of purchase of the lottery ticket, and after the results of the lottery had been announced. The Tribunal held that oral agreement so set up was not ....