https://www.taxtmi.com/caselaws?id=790129 Compounding fee collected from illegal miners and transporters under the MMDR Act was not accepted as chargeable to tax collection at source under section 206C(1C) merely by relying on the definition in section 2(47) of the Income-tax Act. The Supreme Court declined to interfere with the High Court's judgment and order, leaving the High Court's view undisturbed and not upholding the ITAT's approach on this issue. en-us Fri, 17 Apr 2026 00:00:00 +0530 Mon, 20 Apr 2026 08:30:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790129 Compounding fee collected from illegal miners and transporters under the MMDR Act was not accepted as chargeable to tax collection at source under section 206C(1C) merely by relying on the definition in section 2(47) of the Income-tax Act. The Supreme Court declined to interfere with the High Court's judgment and order, leaving the High Court's view undisturbed and not upholding the ITAT's approach on this issue. Case-Laws Income Tax Fri, 17 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790129