https://www.taxtmi.com/caselaws?id=789133 Compounding fee or fine collected from illegal miners and transporters under the MMDR Act was held not to be chargeable as tax collected at source under section 206C(1C) of the Income-tax Act merely by relying on the definition in section 2(47). The High Court found the ITAT's demand, along with interest and penalty for non-compliance with section 206C(1C), unsustainable and set aside that order. The Supreme Court did not interfere with the High Court's judgment and dismissed the special leave petition. en-us Thu, 02 Apr 2026 00:00:00 +0530 Fri, 03 Apr 2026 08:49:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789133 Compounding fee or fine collected from illegal miners and transporters under the MMDR Act was held not to be chargeable as tax collected at source under section 206C(1C) of the Income-tax Act merely by relying on the definition in section 2(47). The High Court found the ITAT's demand, along with interest and penalty for non-compliance with section 206C(1C), unsustainable and set aside that order. The Supreme Court did not interfere with the High Court's judgment and dismissed the special leave petition. Case-Laws Income Tax Thu, 02 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789133