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2015 (1) TMI 1287 - AT - Income TaxSale of carbon credit - deduction under section 80IA - Held that:- The income from sale of carbon credit is capital receipt. See My Home Power Ltd. Versus Deputy Commissioner of Income-tax, Central Circle - 7 [2012 (11) TMI 288 - ITAT HYDERABAD]. Assessing Officer is directed to allow the deduction claimed by the assessee u/s.80IA
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