https://www.taxtmi.com/caselaws?id=762332 The ITAT Raipur dismissed the assessee's appeal regarding demand under section 206C(1C) and (6)(7) for failure to collect TCS on illegal mining, storage and transportation activities, and failure to deduct TDS on District Mining Fund contributions. The CIT(Appeals) order was upheld as it correctly followed the precedent established in District Mining Officer, Bemetara case, finding no infirmity in the lower authority's decision to hold the assessee in default. en-us Wed, 27 Nov 2024 00:00:00 +0530 Thu, 28 Nov 2024 14:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762332 The ITAT Raipur dismissed the assessee's appeal regarding demand under section 206C(1C) and (6)(7) for failure to collect TCS on illegal mining, storage and transportation activities, and failure to deduct TDS on District Mining Fund contributions. The CIT(Appeals) order was upheld as it correctly followed the precedent established in District Mining Officer, Bemetara case, finding no infirmity in the lower authority's decision to hold the assessee in default. Case-Laws Income Tax Wed, 27 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762332