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.
Home Awarded money exemption from Income Tax
Awarded money exemption from Income Tax
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