TMI Blog2018 (3) TMI 1764X X X X Extracts X X X X X X X X Extracts X X X X ..... we had inadvertently recorded in Paragraph-6 that several High Courts have held that receipts of carbon credit are in the nature of revenue receipts . This is clearly a typographical / inadvertent error. The above quoted portion of Paragraph-6 would, therefore, be corrected and read as under that receipts of carbon credit are in the nature of capital receipts . The application stands dispos ..... X X X X Extracts X X X X X X X X Extracts X X X X
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