The Government has requested the Supreme Court to reconsider its ruling allowing states to tax mineral extraction, citing potential economic strain and undue burden on citizens. It argues for a uniform national system of mineral levies to ensure sustained economic growth and harmonized pricing. The plea highlights the impact on industrial growth and national development.
The Delhi High Court dismissed the Income Tax department’s claim that fees from LexisNexis were taxable as “royalties.” It emphasized that subscribing to a legal database does not transfer copyright. The Court ruled in favor of Relx Inc., stating that accessing the database does not constitute technical consultancy services, upholding the ITAT’s decision.
