Assessee is  a partnership firm and acted as reseller of government paper lottery tickets.  It credited certain sum under head prize money from unsold lottery tickets in profit and loss account and reflected net profit which was offered as business income. Assessing Officer held that winnings from lottery would be chargeable to tax as income from other sources and assessee is not permissible to claim any expenditure against same. CIT(A) allowed the claim. On appeal the Tribunal held that view of decision of Tribunal in assessee’s own case in earlier year, prize winnings from unsold lottery tickets would be part of business income and assessee would be eligible to set-off its losses against this income. Followed, Pooja Marketing v. PCIT (ITA. No. 2596 (Mum) of 2019 dt. 24-5-2-2021.  (AY. 2015-16, 2016-17)