District Mining Officer is under Statutory Obligation to Collect TCS on Compounding Fee Received from Illegal Miners: ITAT [Read Order]

District Mining Officer - Statutory Obligation to Collect TCS - Statutory Obligation - tcs - Compounding Fee Received from Illegal Miners - Compounding Fee - Illegal Miners - ITAT - taxscan

In a recent case, the Raipur Bench of the Income Tax Appellate Tribunal (ITAT) has held that the District Mining Officer is under statutory obligation to collect tax at source (TCS) on the compounding fee received from illegal miners even in the absence of a valid lease or licence of mines. The assessee challenged the…

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