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Awarded money exemption from Income Tax

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A person takes part in a motor car rally and is awarded a prize money of 10,000 for winning a race. He claims that the amount of rs 10,000 is exempt from tax?

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The word in the ‘wining’ in the beginning of the clause cannot interpreted to mean only winning from gambling/betting activities and that winning from non-gambling and non-betting activities are not included. The words ‘other games of any sort’ were of wide amplitude and their meaning was not conflicted to mere gambling or betting activities. A motor car rally is a contest if not not a race. The assessee entered in the contest and win it. The prize he got was a return for his skill and endurance. It was Income construed in its widest sense. Through, It was casual in nature, it was nevertheless income.

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