THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. USHA MURUGAN

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

72,66,051/- received and transferred by the assessee, to agents towards incentive for the prize money realised from the tickets sold by them. According to the assessee, there is no relationship of I.T.A. Nos. 18, 13 & 29/2017 -7- Principal and Agent between the assessee and the end sellers of lottery tickets to the general public and the retailers have