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2006 (4) TMI 460 - AT - Income TaxExtract: .......or falls within the definition of lottery under section 2(24)(ix) read with the Explanation to the said section. The contention advanced on behalf of the assessee that the said car was received as a gift and not by way of lottery is accordingly rejected. In the result, the appeal of the assessee is dismissed. The order pronounces on April 25, 2006.
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