https://www.taxtmi.com/caselaws?id=346360 Section 206C(1C) of the Income-tax Act is a fiscal provision requiring strict construction, and its language confines tax collection at source to specified receipts linked to parking lots, toll plazas, mines and quarries. Octroi is constitutionally and statutorily distinct from toll, and the Court held that the provision cannot be extended by implication to octroi collected by an agent or licensee on behalf of a municipal corporation. The question was answered in favour of the assessee and against the Revenue. en-us Sat, 01 Jul 2017 00:00:00 +0530 Tue, 26 Sep 2017 11:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346360 Section 206C(1C) of the Income-tax Act is a fiscal provision requiring strict construction, and its language confines tax collection at source to specified receipts linked to parking lots, toll plazas, mines and quarries. Octroi is constitutionally and statutorily distinct from toll, and the Court held that the provision cannot be extended by implication to octroi collected by an agent or licensee on behalf of a municipal corporation. The question was answered in favour of the assessee and against the Revenue. Case-Laws Income Tax Sat, 01 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346360