From what I've seen, takeoffs and landings are where overtorques usually happen, more often landing than taking off. I've known of a few that happened during a start. You can also just wind up the throttle too fast, but I think the most common scenario is a hot approach, and having to pull too much collective to stop. In a 206, it's very easy to overtorque on takeoff with a heavy load, by not being directly into the wind, having the nose come around, and having to shove in a lot of left pedal to prevent LTE, when you're at about 99.9% torque already. Large pedal inputs produce large torque spikes. My 206 takeoff technique was always to leave just a little in reserve, and most important, never let the nose move at all. If you keep the nose absolutely straight, you don't need to stomp on the pedal, and you can control the torque. Let it start to turn, and you're in trouble. I treat other models pretty much the same, because things are always better when you have a smooth control touch.