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2013 (6) TMI 729 - AT - Income TaxExtract: .......ng features pointed out by the Revenue we also hold that the CIT(Appeals) has rightly held the receipt from sale of carbon credits as capital in nature. Therefore, the order under challenge is upheld. 11. Consequently, the Revenue’s appeal stands dismissed. Order pronounced in the open Court on Tuesday, the 11th day of June, 2013, at Chennai.
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