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TAXC/190/2025 of THE DEPUTY DIRECTOR vs THE DEPUTY COMMISSIONER OF INCOME TAX (TDS)

High Court of ChhattisgarhTAXC

Court record

Court record details
CourtHigh Court of Chhattisgarh
Record typeTAXC
Case numberCNR CGHC010427142025
Date of decision
Bench
  • HON'BLE SMT. JUSTICE RAJANI DUBEY
  • HON'BLE SHRI JUSTICE AMITENDRA KISHORE PRASAD
  • Hon'ble Smt. Justice Rajani Dubey,Hon'ble Shri Justice Amitendra Kishore Prasad
DisposalThe appeals were allowed, and the demand for TCS, interest, and penalties was set aside.
Orders on record2
Acts
  • Income Tax Act, 1961
  • Chhattisgarh Minor Mineral Rules, 2015
  • Mines and Minerals (Development and Regulation) Act, 1957
Sections
  • Section 206C(IC)
  • Section 206C(6)
  • Section 206C(7)
  • Section 23A of the MMDR Act
  • Section 9 of the MMDR Act
  • Section 133A(2A) of the IT Act

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