https://www.taxtmi.com/caselaws?id=791417 Compounding fee collected from illegal miners and transporters of minerals under the Chhattisgarh Minor Mineral Rules, 2015 was disputed as to whether it could be treated as tax collected at source under section 206C of the Income-tax Act. The High Court view, relied on by the SC, was that the ITAT was not justified in treating such compounding fee/fine as chargeable under section 206C(1C) by relying on the definition in section 2(47). The SC declined to interfere with the High Court's order, leaving that view undisturbed. en-us Fri, 08 May 2026 00:00:00 +0530 Mon, 11 May 2026 09:50:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791417 Compounding fee collected from illegal miners and transporters of minerals under the Chhattisgarh Minor Mineral Rules, 2015 was disputed as to whether it could be treated as tax collected at source under section 206C of the Income-tax Act. The High Court view, relied on by the SC, was that the ITAT was not justified in treating such compounding fee/fine as chargeable under section 206C(1C) by relying on the definition in section 2(47). The SC declined to interfere with the High Court's order, leaving that view undisturbed. Case-Laws Income Tax Fri, 08 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791417