Supreme Court of India
Mahaveer Kumar Jain v. Commissioner of Income Tax, Jaipur
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1 Supreme Court bench has cited this judgment.
From the headnote
Income Tax Act, 1961: s.5 – Taxability under – Of income from lottery – When such income was already taxed under Sikkim State Income T ax Rules, 1948 – Held: taxing statute should not be interpret ed in such a manner that its effect will be to cast a burden twice ove r for payment of tax unless language of statute is so compelling that cou rt has no alternative than to accept it – In case of reasonab le doubt, construction most beneficial to the tax payer is to be adopt ed – As such there is no prohibition on double taxation unless the legi slature contains a special provision in that regard
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