TCS Cannot Be Extended to Illegal Mining Cases Due to Absence of Transfer of Rights: Chhattisgarh HC

District Mining Officer Vs DCIT (TDS) (Chhattisgarh High Court) In District Mining Officer vs DCIT (TDS), the Chhattisgarh High Court adjudicated a batch of tax appeals involving a common question of law regarding the applicability of Section 206C(1C) of the Income-tax Act, 1961. The issue was whether Tax Collected at Source (TCS) is required to be collected on compounding fees or fines recovered from persons engaged in illegal mining, transportation, or storage of minerals without lease, licence, or contractual rights. Read SC Judgment in this case: No TCS on Compounding Fees as Illegal Mini...