DISTRICT MINING OFFICER, BIJAPUR,BIJAPUR vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR
ITA 244/RPR/2022[2018-19]Status: DisposedITAT Raipur21 Jul 2023AY 2018-19
Bench: Shri Ravish Sood & Shri Arun Khodpia
Section 206C
TDS survey u/s. 133A(2A) of the Act on 24.09.2018. 7. During the course of aforesaid proceedings the survey officials came across certain issues, viz. (i) the assessee by not collecting tax at source
(TCS) on the amount of compounding fees that was received from illegal miners and transporters of minerals had violated the provisions of Section 206C
