https://www.taxtmi.com/caselaws?id=788746 Compounding fees collected from illegal miners and transporters under the MMDR Act were treated as not falling within the scope of tax collection at source under section 206C(1C) of the Income Tax Act, as the ITAT's reliance on section 2(47) was held unjustified. The impugned demand, interest and penalty for non-compliance with section 206C(1C) could not be sustained. The Supreme Court declined to interfere with the High Court's judgment and dismissed the special leave petitions. en-us Fri, 20 Mar 2026 00:00:00 +0530 Fri, 27 Mar 2026 08:52:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788746 Compounding fees collected from illegal miners and transporters under the MMDR Act were treated as not falling within the scope of tax collection at source under section 206C(1C) of the Income Tax Act, as the ITAT's reliance on section 2(47) was held unjustified. The impugned demand, interest and penalty for non-compliance with section 206C(1C) could not be sustained. The Supreme Court declined to interfere with the High Court's judgment and dismissed the special leave petitions. Case-Laws Income Tax Fri, 20 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788746