https://www.taxtmi.com/caselaws?id=791756 Compounding fees collected from persons engaged in illegal mining, transport or storage of minerals, where no lease, licence or transfer-of-right contract existed, were discussed in the context of TCS under section 206C and the MMDR Act, read with Rule 71(5) of the Chhattisgarh Minor Mineral Rules, 2015. The Supreme Court stated that it was not inclined to interfere with the High Court's judgment and order, and accordingly dismissed the special leave petition. Pending interlocutory applications were also disposed of. en-us Tue, 12 May 2026 00:00:00 +0530 Fri, 15 May 2026 15:15:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791756 Compounding fees collected from persons engaged in illegal mining, transport or storage of minerals, where no lease, licence or transfer-of-right contract existed, were discussed in the context of TCS under section 206C and the MMDR Act, read with Rule 71(5) of the Chhattisgarh Minor Mineral Rules, 2015. The Supreme Court stated that it was not inclined to interfere with the High Court's judgment and order, and accordingly dismissed the special leave petition. Pending interlocutory applications were also disposed of. Case-Laws Income Tax Tue, 12 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791756