Income Tax, SC Judgement Dated 02/04/2026 – No TCS on Compounding Fees as Illegal Mining lacks Legal Contract or Licence 

Case of DCIT (TDS) vs District Mining Officer, SC Judgement Dated 2^nd April 2026. The apex court affirmed HC ruling that Tax Collected at Source (TCS) under Section 206C(1C), is not applicable on compounding fees collected from illegal mining activities. 

(Link: SC Judgement Dated 02/04/2026)