https://www.taxtmi.com/caselaws?id=69477 The Tribunal ruled in favor of the assessee, finding that the income from wind energy generation did not fall under Explanation (baa) to Section 80HHC as it represented a reduction in costs, not a receipt. The lower authorities' decision to exclude 90% of the wind energy income for deduction under Section 80HHC was deemed erroneous and unsustainable. Consequently, the Tribunal allowed the assessee's appeal, overturning the previous rulings and granting the assessee the benefit of the deduction. en-us Wed, 18 Mar 2009 00:00:00 +0530 Thu, 06 Jun 2013 13:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69477 The Tribunal ruled in favor of the assessee, finding that the income from wind energy generation did not fall under Explanation (baa) to Section 80HHC as it represented a reduction in costs, not a receipt. The lower authorities' decision to exclude 90% of the wind energy income for deduction under Section 80HHC was deemed erroneous and unsustainable. Consequently, the Tribunal allowed the assessee's appeal, overturning the previous rulings and granting the assessee the benefit of the deduction. Case-Laws Income Tax Wed, 18 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69477