Characterization of income - Transfer of Carbon Credits - the ...

Case Laws Income Tax

February 18, 2020

Characterization of income - Transfer of Carbon Credits - the receipt on the sale of carbon credits is liable to be treated as capital receipts, admittedly, the expenditure incurred by the assessee in respect of the sale of the carbon credits cannot be treated as Revenue expenditure at all. - AT

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Characterization of income - Transfer of Carbon Credits - the ...

Case Laws Income Tax

February 18, 2020

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