https://www.taxtmi.com/caselaws?id=11126 The court ruled in favor of the petitioner, stating that tax should be deducted on the amount paid to the petitioner for the octroi collection contract, not on the total collected amount. The court emphasized that tax deduction should occur at the time of payment to the contractor, not on collections made. The respondents failed to justify the deduction from total collections, leading to the court directing the adjustment of the petitioner's tax liability accounts from the agreement date in accordance with statutory provisions. en-us Thu, 19 Feb 2004 00:00:00 +0530 Fri, 31 Jul 2009 11:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11126 The court ruled in favor of the petitioner, stating that tax should be deducted on the amount paid to the petitioner for the octroi collection contract, not on the total collected amount. The court emphasized that tax deduction should occur at the time of payment to the contractor, not on collections made. The respondents failed to justify the deduction from total collections, leading to the court directing the adjustment of the petitioner's tax liability accounts from the agreement date in accordance with statutory provisions. Case-Laws Income Tax Thu, 19 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11126