Case Law Details
Case Name : District Mining Officer Vs DCIT (ITAT Raipur)
Appeal Number : 8/RPR/2023
Date of Judgement/Order : 21/07/2023
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.
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