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TCS Cannot Be Extended to Illegal Mining Cases Due to Absence of Transfer of Rights: Chhattisgarh HC

SEO Expert April 7, 2026

The High Court held that Section 206C(1C) applies only to lawful mining arrangements involving lease or licence. It ruled that compounding fees from illegal mining are outside its scope and not subject to TCS.

The post TCS Cannot Be Extended to Illegal Mining Cases Due to Absence of Transfer of Rights: Chhattisgarh HC appeared first on TaxGuru.

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Previous: Foreign Investor Gains Not Taxable in India Due to DTAA Residency Rule: ITAT Mumbai
Next: No TCS on Compounding Fees as Illegal Mining Lacks Legal Contract or Licence: SC

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