HomeDirect TaxTCS Not Applicable on Compounding Fees Collected from Illegal Miners: Chhattisgarh High...

TCS Not Applicable on Compounding Fees Collected from Illegal Miners: Chhattisgarh High Court

Published on

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

The Chhattisgarh High Court has held that Tax Collected at Source (TCS) under Section 206C(1C) of the Income Tax Act does not apply to compounding fines collected from offenders involved in illegal mining or transportation of minerals.  The bench of Justice Rajani Dubey and Justice Amitendra Kishore Prasad set aside the Income Tax Appellate Tribunal…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here
Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

Latest articles

Conviction Can Rest on Sole Injured Eyewitness if Testimony is of ‘Sterling Quality’: Supreme Court Upholds Life Imprisonment

The Supreme Court has upheld the conviction and life imprisonment of a father-son duo...

ITAT Quashes Reassessment for AY 2017–18 Over Invalid Approval U/s 151(ii), Deletes Rs. 10.09 Lakh Addition

The Income Tax Appellate Tribunal (ITAT), Pune Bench, has quashed reassessment proceedings initiated against...

Bombay High Court Flags Alleged Rs. 50K Bribe By SGST Officer Demand in GST Address Amendment Case

The Bombay High Court has taken serious note of allegations of corruption against a...

More like this

Conviction Can Rest on Sole Injured Eyewitness if Testimony is of ‘Sterling Quality’: Supreme Court Upholds Life Imprisonment

The Supreme Court has upheld the conviction and life imprisonment of a father-son duo...

ITAT Quashes Reassessment for AY 2017–18 Over Invalid Approval U/s 151(ii), Deletes Rs. 10.09 Lakh Addition

The Income Tax Appellate Tribunal (ITAT), Pune Bench, has quashed reassessment proceedings initiated against...