2006 (7) TMI 191

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....the appellant. 2. The following questions of law are proposed for admission of these appeals. "A. Whether, in view of the legal position and facts and circumstances of the case, the Appellate Tribunal was justified in holding that the lucky draw scheme of the assessee was not a case of lottery and the assessee was not liable to deduct tax on distribution of prizes? B. Whether, in view of the le....