TMI BlogNature of receipt - proceeds realized by the assessee on sale of Certified Emission Reduction Credit -...Nature of receipt - proceeds realized by the assessee on sale of Certified Emission Reduction Credit - assessee had earned it on the Clean Development Mechanisam in its wind energy operations - it is capital receipt and not business income - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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