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TCS Cannot Be Collected on Illegal Mining Compounding Fees: Chhattisgarh HC
Case Law Details
- Case Name
- Collector Mining Kanker Vs DCIT (Chhattisgarh High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2019-20
- Courts
- Chhattisgarh High Court
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Collector Mining Kanker Vs DCIT (Chhattisgarh High Court)
Chhattisgarh High Court Holds TCS Cannot Be Collected on Illegal Mining Compounding Fees Because Section 206C Applies Only to Legal Mining Rights; Chhattisgarh High Court Sets Aside TCS Demand Because Compounding Fee Is Different From Royalty
In, the Chhattisgarh High Court decided a batch of connected tax appeals involving a common question regarding applicability of Section 206C(1C) of the Income Tax Act, 1961 to compounding fees or fines collected from persons involved in illegal mining, transportation, or storage of...
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