2009 (3) TMI 1055 - HC - Income Tax

Summary

The Bombay High Court heard an appeal regarding the liability to collect tax at source under Section 206C(1C) of the Income Tax Act, 1961 in relation to octroi collected by an agent appointed by the assessee. The appeal raised questions on whether octroi collected is different from toll and whether it falls within the ambit of Section 206C(1C).