https://www.taxtmi.com/caselaws?id=193641 The Bombay HC held that octroi collected by an agent appointed by the assessee falls within the ambit of Section 206C(1C) of the Income Tax Act, 1961, and is liable for tax collection at source. The court distinguished octroi from toll and emphasized that the collection of octroi triggers the tax collection obligation under the said provision. en-us Fri, 20 Mar 2009 00:00:00 +0530 Thu, 10 Aug 2017 12:06:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193641 The Bombay HC held that octroi collected by an agent appointed by the assessee falls within the ambit of Section 206C(1C) of the Income Tax Act, 1961, and is liable for tax collection at source. The court distinguished octroi from toll and emphasized that the collection of octroi triggers the tax collection obligation under the said provision. Case-Laws Income Tax Fri, 20 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193641