https://www.taxtmi.com/caselaws?id=16796 The court dismissed the liquor license-holders' petition seeking to avoid income tax collection at source under section 206C of the Income-tax Act. Despite relying on a previous judgment, the court upheld the constitutionality of section 206C, emphasizing that the petitioners are obligated to comply with the tax deduction requirements. The court clarified that the petitioners purchasing directly from Government distilleries are subject to income tax collection under section 206C, rejecting arguments based on article 14 of the Constitution. Ultimately, all writ petitions were dismissed without costs awarded. en-us Tue, 10 Mar 1998 00:00:00 +0530 Sat, 12 Sep 2009 12:49:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16796 The court dismissed the liquor license-holders' petition seeking to avoid income tax collection at source under section 206C of the Income-tax Act. Despite relying on a previous judgment, the court upheld the constitutionality of section 206C, emphasizing that the petitioners are obligated to comply with the tax deduction requirements. The court clarified that the petitioners purchasing directly from Government distilleries are subject to income tax collection under section 206C, rejecting arguments based on article 14 of the Constitution. Ultimately, all writ petitions were dismissed without costs awarded. Case-Laws Income Tax Tue, 10 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16796