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Showing 161 to 161 of 161 Records

• 1995 (6) TMI 1
  

  Association Of Persons

  
  
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  ... ... ..... y wins a prize. Therefore, Ramaswamy Chettiar can claim no right over the ticket. Hence, the ingredients for considering both of them forming an association of persons are lacking in the present case. Therefore, the decision cited by learned senior standing counsel for the Department, viz., CIT v. Friends Enterprises 1988 171 ITR 269 (AP), would not be applicable to the facts of the case. Even though the income by way of lottery winnings is an income assessable under section 2(24)(ix) of the Income-tax Act, for all these reasons stated above, we hold that there is no infirmity in the order passed by the Tribunal in coming to the conclusion that there is no association of persons between Arumugham Chettiar and Ramaswamy Chettiar and hence they cannot be assessed in the status of association of persons. Accordingly, we answer the question referred to us in the affirmative and against the Department. There will be no order as to costs. Counsel fee Rs. 1,000 (one thousand only).

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