Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Octroi collected by agent is subject to tax under Section 206C(1C) of Income Tax Act</h1> <h3>The Commissioner of Income Tax, Nagpur Versus The Commissioner, Akola Municipal Corporation, Akola.</h3> The Commissioner of Income Tax, Nagpur Versus The Commissioner, Akola Municipal Corporation, Akola. - TMI 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).