https://www.taxtmi.com/caselaws?id=30756 The High Court upheld the decisions of the Commissioner of Income-tax (Appeals) and the Tribunal, ruling that the house tax collected by a builder from purchasers should be considered a liability of the purchasers, not income of the builder. The court found that the builder merely acted as a conduit for tax collection and did not derive income from it. The appeal was dismissed, affirming that the builder's collection of house tax was not a source of income but a responsibility of the purchasers. en-us Mon, 31 Jul 2006 00:00:00 +0530 Tue, 20 Sep 2011 18:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30756 The High Court upheld the decisions of the Commissioner of Income-tax (Appeals) and the Tribunal, ruling that the house tax collected by a builder from purchasers should be considered a liability of the purchasers, not income of the builder. The court found that the builder merely acted as a conduit for tax collection and did not derive income from it. The appeal was dismissed, affirming that the builder's collection of house tax was not a source of income but a responsibility of the purchasers. Case-Laws Income Tax Mon, 31 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30756