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“Section 2(24)(ix)”

Section References (mined)Section 2Section 2(24)(ix)8 judgments

The decision most relied on for Section 2(24)(ix) is ITR 93) (Guj.) VIII. CIT vs Deep Chand 336 ITR 292 (P & H) IX. Sethy Industries Corporation v. DCIT (353 ITR 206), cited in 18 judgments on BharatTax.

Leading authorities on Section 2(24)(ix)

ITR 93) (Guj.) VIII. CIT vs Deep Chand 336 ITR 292 (P & H) IX. Sethy Industries Corporation v. DCIT
353 ITR 206 · 2013 · High Court
18
citing judgments

An assessment order directing the initiation of penalty proceedings under section 271(1)(c) is deemed to constitute the Assessing Officer's satisfaction for initiating penalty proceedings under section 271(1B). This applies even after amendments to the law.

U.P. State Electricity Board v. Hari Shankar Jain
1 SCC 315 · 2001 · Reported
18
citing judgments

When legislation specifically addresses a particular type of income, like horse races, the tax authorities cannot use a general provision to tax that income. Amendments to Section 194B of the Income Tax Act, inserting 'card game or other game of any sort', were intended to cover TV and quiz shows, not specifically horse racing.

Judgments citing Section 2(24)(ix)

Raju Jada, Krishna Dist vs. Income Tax Officer, Ward-1, Machilipatnam

In the result, the appeals of the assessee are allowed for statistical purpose for both the assessment years

ITA 618/VIZ/2025[2022-23]Status: DisposedITAT Visakhapatnam27 Feb 2026AY 2022-23

Bench: the Ld.CIT(A). The Ld.CIT(A) has given five opportunities and also one show cause notice and required the assessee to establish the source of deposits and the amount paid to Gameskraft Technologies Private Limited. At the time of filing of

Section 115BSection 143(3)Section 144BSection 2(24)(ix)Section 69A

from other sources” as having been earned by way of winnings from lotteries, crossword puzzles, races, games, gambling, betting etc. referred to in section 2(24)(ix) of the Act. Such winnings entitled the assessee to, no claim of expenses or loss set off and the gross amount is taxed

Raju Jada, Manda Krishna vs. Income Tax Officer, Ward-1, Machilipatanam

In the result, the appeals of the assessee are allowed for statistical purpose for both the assessment years

ITA 617/VIZ/2025[2021-22]Status: DisposedITAT Visakhapatnam27 Feb 2026AY 2021-22

Bench: Shri Ravish Sood, Hon'ble (Judicial Member), Shri Omkareshwar Chidara, Hon'ble (Accountant Member)

Section 115BSection 143(3)Section 144BSection 2(24)(ix)Section 69A

from other sources” as having been earned by way of winnings from lotteries, crossword puzzles, races, games, gambling, betting etc. referred to in section 2(24)(ix) of the Act. Such winnings entitled the assessee to, no claim of expenses or loss set off and the gross amount is taxed

Ucal Limited, Chennai vs. PCIT, Chennai-3, Chennai

ITA 1018/CHNY/2025[2020-21]Status: DisposedITAT Chennai15 Oct 2025AY 2020-21

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

For Appellant: Shri. S. Sridhar, Advocate &For Respondent: Shri. C.N. Bipin, C.I.T
Section 143(3)Section 263Section 36(1)(va)Section 37

requires revision under section 263 of the Income-tax Act, 1961. 10. The issues are taken up for consideration on merits. As per section 2(24)(ix) income includes any sum received by the assessee from his employees as contributions to any Provident Fund and ESI. As per section

DCIT Central Circle-2, Coimbatore vs. M/S Maruti Enterprises, Mumbai

In the result, both the appeals stand dismissed

ITA 395/CHNY/2023[2017-18]Status: DisposedITAT Chennai09 Oct 2024AY 2017-18

Bench: HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI (Judicial Member)

For Appellant: Shri Sridharan (Sr. Advocate), Shri Ravi SawanaFor Respondent: Shri R. Clement Ramesh Kumar (CIT) & Shri P
Section 115BSection 143(3)Section 194BSection 194GSection 2(24)(ix)Section 263Section 58(4)

आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय +ी मनोज कुमार

Dy. CIT, Central Circle-2, Coimbatore vs. M/S Pooja Marketing, Malad

In the result, both the appeals stand dismissed

ITA 960/CHNY/2022[2015-16]Status: DisposedITAT Chennai09 Oct 2024AY 2015-16

Bench: HON’BLE SHRI MANOJ KUMAR AGGARWAL (Accountant Member), SHRI MANU KUMAR GIRI (Judicial Member)

For Appellant: Shri Sridharan (Sr. Advocate), Shri Ravi SawanaFor Respondent: Shri R. Clement Ramesh Kumar (CIT) & Shri P
Section 143(3)Section 194BSection 1lSection 2(24)(ix)Section 263Section 56(2)(ib)Section 58

आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय +ी मनोज कुमार

Dy. CIT, Central Circle-2, Coimbatore vs. M/S Pooja Marketing, Malad

In the result, both the appeals stand dismissed

ITA 958/CHNY/2022[2016-17]Status: DisposedITAT Chennai09 Oct 2024AY 2016-17

Bench: HON’BLE SHRI MANOJ KUMAR AGGARWAL (Accountant Member), SHRI MANU KUMAR GIRI (Judicial Member)

For Appellant: Shri Sridharan (Sr. Advocate), Shri Ravi SawanaFor Respondent: Shri R. Clement Ramesh Kumar (CIT) & Shri P
Section 143(3)Section 194BSection 1lSection 2(24)(ix)Section 263Section 56(2)(ib)Section 58

आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय +ी मनोज कुमार

Shri Arun Kumar Shrivastava, Indore vs. Asstt, Director of Income Tax, Indore

ITA 98/IND/2022[2018-19]Status: DisposedITAT Indore13 Mar 2023AY 2018-19

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) Shri Arun Kumar Adit, Cpc, Shrivastava, Bangalore 9, Shakti Nagar, Vs. Kanadia Road, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aopps 9595 H Assessee By Shri Soumya Bomb, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 31.01.2023 Date Of Pronouncement 13.03.2023

Section 139(1)Section 143Section 143(1)Section 2(24)(ix)Section 2(24)(x)Section 36(1)(iv)Section 36(1)(va)Section 43B

आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE MS. SUCHITRA

Insurekot Sports P Ltd, Mumbai vs. Dy CIT, CPC, Mumbai

In the result, appeal by the assessee stands allowed

ITA 1075/MUM/2021[2017-18]Status: DisposedITAT Mumbai25 Mar 2022AY 2017-18

Bench: Learned Cit(A). Learned Cit(A) Noted The Facts Of The Case & Assessee’S Submission As Under :- “Assessee Has Availed Of A Franchiseeship Of Team Puneri Paltan Which Is A Participating Team In The Pro Kabaddi League Organized By Mashal Sports Private Limited. During Fy 2016 17 Ay 2017 18 It Received Prize Money Of Rs 3000000 Being The Third Placed Team Of The Event. The Same Is Accounted & Shown Under The Revenue From Operations As Prize Money. The Same Is 2 Insurekot Sports Pvt. Ltd.

Section 115BSection 143Section 143(1)Section 2(24)(ix)Section 56(2)(ib)

treatment of Rs 30,00,000/-, as income from other sources by reading it u/s 115BB, rw section 56(2)(ib) and section 2(24)(ix) of the Act. The appellant has agitated this treatment on grounds of merit as well as for the reason that this adjustment could