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2006 (5) TMI 121 - ITAT CHANDIGARHExtract: .......f scratch card on purchase of refrigerator falls within the definition of lottery under section 2(24)(ix) read with 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. 17. In the result, the appeal of the assessee is dismissed.
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