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Income Tax - Highlights / Catch Notes

Home Highlights July 2021 Year 2021 This

Nature of receipt - proceeds realized by the assessee on sale of ...

Income Tax

July 10, 2021

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

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