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2009 (2) TMI 495 - HC - Income TaxApplicability of section 115BB - prizes won in entertainment programmes on television - whether the receipt by the appellant was taxable thereunder or not and the receipt by the appellant taxable under the said provision or not, On a reading of section 2(24)(ix) and the Explanation thereto which come into effect from April 1, 2002, and section 115BB, a conjoint reading of the aforesaid two provisions is required to be made. The Tribunal failed to taken into account the fact that section 2(24)(ix) was introduced and the Explanation thereto was introduced with effect from April 1, 2002, appellant's cross-objection back to the Tribunal to reconsider afresh keeping in view the date of amendment, appeal is allowed.
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