Case Law Details
Case Name : Sri. Rajmohan V.V. Kumbalappalli Vs ITO (ITAT Cochin)
Related Assessment Year : 2000-2001
Courts :
All ITAT ITAT Cochin
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Sri. Rajmohan V.V., Kumbalappalli Vs ITO (ITAT Cochin)
Before a scheme can be regarded as a lottery, there must be the element of distribution of prizes which should be by chance or lot and such distribution should be among those who had paid a price for participating in the scheme. Mere gratuitous distribution without any price having been paid by the participants for acquiring the chance and receiving a prize that is ultimately distributed, would not amount to a lottery.
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