Deduction u/s 80-IA - the income on sale of certified emission ...
Income from Carbon Credits Sale Not Eligible for Deductions u/s 80-IA of the Income Tax Act.
March 24, 2015
Case Laws Income Tax AT
Deduction u/s 80-IA - the income on sale of certified emission reduction/carbon credit would form part of the profit and gains of business ; however, cannot be treated as profit derived from the industrial undertaking - AT
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