https://www.taxtmi.com/caselaws?id=789423 Compounding fees or fines collected from illegal miners and transporters under the MMDR Act are not chargeable to tax collected at source under section 206C(1C), because the specific wording and scheme of that provision cannot be overridden by the general definition in section 2(47) of the Income-tax Act. The High Court therefore set aside the ITAT's demand, interest and penalty based on treating such receipts as TCS-liable, and the Supreme Court declined to interfere, dismissing the special leave petition. en-us Mon, 06 Apr 2026 00:00:00 +0530 Wed, 08 Apr 2026 08:56:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789423 Compounding fees or fines collected from illegal miners and transporters under the MMDR Act are not chargeable to tax collected at source under section 206C(1C), because the specific wording and scheme of that provision cannot be overridden by the general definition in section 2(47) of the Income-tax Act. The High Court therefore set aside the ITAT's demand, interest and penalty based on treating such receipts as TCS-liable, and the Supreme Court declined to interfere, dismissing the special leave petition. Case-Laws Income Tax Mon, 06 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789423