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2015 (12) TMI 821 - AT - Income TaxAmount received on account of Clean Development Mechanism (CDM) - capital or revenue receipt - Held that:- The amount received by the assessee on account of CDM (carbon credits) is capital in nature. See case of M/s My Home Power Ltd. [2014 (6) TMI 82 - ANDHRA PRADESH HIGH COURT ]. The impugned order is set aside, the appeal is allowed. – Decided against Revenue.
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