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TCS Provisions applicable on amounts received from illegal miners/ transporters
Case Law Details
- Case Name
- District Mining Officer Vs DCIT (ITAT Raipur)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2013-14
- Courts
- All ITAT, ITAT Raipur
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District Mining Officer Vs DCIT (ITAT Raipur)
ITAT Raipur held that assessee is liable to collect tax at source (TCS) under section 206C(1C) of the Income Tax Act on the amounts received from illegal miners/transporters.
Facts- The assessee, i.e. District Mining Officer (DMO), a department of the State Government of Chhattisgarh was subjected to a TDS survey u/s. 133A(2A) of the Act. During the course of aforesaid proceedings the survey officials came across certain issues, viz. (i) the assessee by not collecting tax at source (TCS) on the amount of compounding fees that was received from ille...
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