2001 (2) TMI 6

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....; B. V. Balaram Das, Advocates) ORDER It is quite evident that section 206C of the Income-tax Act, 1961, refers to a case where by reason of the payment to the seller the producer gets specific goods mentioned in the Table to the said section or gets a right to collect or receive those goods by virtue of that payment. In the instant case, when the Government issues a licence, it only enables the....