https://www.taxtmi.com/caselaws?id=70928 Octroi collected by a municipal corporation through its agent was held to be distinct from a toll plaza arrangement for purposes of tax collection at source. The reasoning turned on the legal difference between octroi, which is a tax on entry of goods into a local area under the municipal law, and toll, which is a charge linked to passage, use of roads or bridges, or temporary use of land. On that basis, the collection of octroi did not fall within the contractual or licensing categories covered by section 206C(1C) of the Income-tax Act, 1961, and no obligation arose to collect tax at source on such amounts. en-us Wed, 21 May 2008 00:00:00 +0530 Thu, 13 Jun 2013 12:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70928 Octroi collected by a municipal corporation through its agent was held to be distinct from a toll plaza arrangement for purposes of tax collection at source. The reasoning turned on the legal difference between octroi, which is a tax on entry of goods into a local area under the municipal law, and toll, which is a charge linked to passage, use of roads or bridges, or temporary use of land. On that basis, the collection of octroi did not fall within the contractual or licensing categories covered by section 206C(1C) of the Income-tax Act, 1961, and no obligation arose to collect tax at source on such amounts. Case-Laws Income Tax Wed, 21 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70928