https://www.taxtmi.com/caselaws?id=796958 Collection of tax at source under section 206C was considered in relation to compounding fees recovered from persons engaged in illegal mining, transportation or storage of minerals without a lease, licence, or contractual transfer of mining or quarry rights. The issue concerned the scope of the MMDR Act and Rule 71(5) of the Chhattisgarh Minor Mineral Rules, 2015. The Special Leave Petitions were dismissed because the Special Leave Petitions challenging the common judgment had already been disposed of. en-us Fri, 07 Aug 2026 00:00:00 +0530 Thu, 13 Aug 2026 08:30:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796958 Collection of tax at source under section 206C was considered in relation to compounding fees recovered from persons engaged in illegal mining, transportation or storage of minerals without a lease, licence, or contractual transfer of mining or quarry rights. The issue concerned the scope of the MMDR Act and Rule 71(5) of the Chhattisgarh Minor Mineral Rules, 2015. The Special Leave Petitions were dismissed because the Special Leave Petitions challenging the common judgment had already been disposed of. Case-Laws Income Tax Fri, 07 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796958