https://www.taxtmi.com/caselaws?id=792516 Compounding fees collected from persons engaged in illegal mining, transportation or storage of minerals, including those without a lease, licence or transfer-of-right contract, are discussed in the context of the MMDR Act and Rule 71(5) of the Chhattisgarh Minor Mineral Rules, 2015. The Supreme Court did not interfere with the High Court's decision and dismissed the special leave petition, leaving the High Court judgment undisturbed. The material focuses on the tax treatment under section 206C and the statutory basis for collecting compounding fines from such offenders. en-us Wed, 27 May 2026 00:00:00 +0530 Fri, 29 May 2026 08:59:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792516 Compounding fees collected from persons engaged in illegal mining, transportation or storage of minerals, including those without a lease, licence or transfer-of-right contract, are discussed in the context of the MMDR Act and Rule 71(5) of the Chhattisgarh Minor Mineral Rules, 2015. The Supreme Court did not interfere with the High Court's decision and dismissed the special leave petition, leaving the High Court judgment undisturbed. The material focuses on the tax treatment under section 206C and the statutory basis for collecting compounding fines from such offenders. Case-Laws Income Tax Wed, 27 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792516