{"id":53934,"date":"2025-05-10T10:18:54","date_gmt":"2025-05-10T04:48:54","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-v-pooja-marketing-2024-232-ttj-4-uo-chennai-trib\/"},"modified":"2025-05-10T10:18:54","modified_gmt":"2025-05-10T04:48:54","slug":"dy-cit-v-pooja-marketing-2024-232-ttj-4-uo-chennai-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-pooja-marketing-2024-232-ttj-4-uo-chennai-trib\/","title":{"rendered":"Dy. CIT v. Pooja Marketing (2024) 232 TTJ 4 (UO) (Chennai) (Trib)"},"content":{"rendered":"<p>Held that\u00a0 winnings from unsold lottery tickets are assessable as business Income.\u00a0 Followed\u00a0 Pooja Marketing v. PCIT (2021) 212 TTJ 306\u00a0 (Mum)(Trib)\u00a0 Distinguished\u00a0 CIT v. Dr. M.A.M. Ramaswamy (2015) 128 DTR 265\u00a0 (Mad) (HC). (AY. 2015-16,\u00a0 2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 28(i): Business income-income from other sources-Prize money from unsold lottery tickets-Winnings from unsold lottery tickets are assessable as business income. [S.2(24)(ix),   56(2)(ib)]  <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-53934","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-e1U","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53934","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=53934"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53934\/revisions"}],"predecessor-version":[{"id":53935,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53934\/revisions\/53935"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=53934"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=53934"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=53934"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}