TCS Cannot Be Collected on Illegal Mining Compounding Fees: Chhattisgarh HC

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 minerals without...