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Income Tax - Highlights / Catch Notes

Home Highlights March 2017 Year 2017 This

Carbon receipts - accrual of income - as neither the carbon ...


Carbon Receipts Not Income for Year: No Sale or Transfer to Foreign Companies Occurred.

March 9, 2017

Case Laws     Income Tax     HC

Carbon receipts - accrual of income - as neither the carbon receipts were sold and/or transferred in favour of foreign companies in the year under consideration, the same cannot be included as receipt / income in the year under consideration. - HC

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