https://www.taxtmi.com/caselaws?id=787316 Compounding fees collected from illegal miners and transporters under the Chhattisgarh Minor Mineral Rules, 2015 were treated as outside the scope of TCS under section 206C(1C), because the levy arose from compounding of offences under the MMDR framework and not from a transfer of right in minerals. The High Court found the ITAT was unjustified in applying the definition in section 2(47) of the Income-tax Act to bring such compounding fee within TCS, and the demand, interest and penalty for non-compliance could not be sustained. The Supreme Court did not interfere and dismissed the special leave petitions. en-us Fri, 27 Feb 2026 00:00:00 +0530 Mon, 02 Mar 2026 08:34:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787316 Compounding fees collected from illegal miners and transporters under the Chhattisgarh Minor Mineral Rules, 2015 were treated as outside the scope of TCS under section 206C(1C), because the levy arose from compounding of offences under the MMDR framework and not from a transfer of right in minerals. The High Court found the ITAT was unjustified in applying the definition in section 2(47) of the Income-tax Act to bring such compounding fee within TCS, and the demand, interest and penalty for non-compliance could not be sustained. The Supreme Court did not interfere and dismissed the special leave petitions. Case-Laws Income Tax Fri, 27 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787316