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TCS liability against mining officer was valid as compounding fees from Illegal Mining was treated as ‘Transfer of Rights’
Case Law Details
- Case Name
- Mining Officer Vs DCIT (TDS) (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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Mining Officer Vs DCIT (TDS) (ITAT Raipur)
Conclusion: Compounding fees collected from illegal mining, transportation, and storage of minerals constituted a ‘transfer of rights’ and consequently attracted Tax Collection at Source (TCS) under Section 206C(1C) as it involved parting with an interest in the mine.
Held: Assessee, District Mining Officer (DMO), was subjected to proceedings under Section 206C(1C) for failure to collect tax at source (TCS) on: compounding fees received from illegal miners, transporters, and storage operators, and contributions towards the District Mineral Found...
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