2006 (7) TMI 191 - HC - Income Tax

TDS tribunal held that 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 - order of tribunal is justified revenue appeal dismissed

Summary

The Gujarat High Court dismissed the appeals regarding the tax liability on a lucky draw scheme, citing a previous case where a similar issue was not admitted. The appeals were not admitted, and the case was dismissed.