This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
No TCS on Illegal Mining Compounding Fees Under Section 206C(1C): SC
Case Law Details
- Case Name
- DCIT Vs Collector Mining Kanker (Supreme Court of India)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Supreme Court of India
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
DCIT Vs Collector Mining Kanker (Supreme Court of India)
In , the Supreme Court dismissed the Special Leave Petition filed against the judgment of the Chhattisgarh High Court and declined to interfere with the High Court’s findings. The Court condoned the delay and upheld the impugned judgment, thereby affirming that tax collection at source (TCS) under Section 206C(1C) of the Income Tax Act, 1961 is not applicable on compounding fees or fines collected from persons involved in illegal mining activities.
Read HC Judgment in this case: TCS Cannot Be Collected on Illegal Mi...
Author Info
