https://www.taxtmi.com/caselaws?id=259938 The Tribunal partly allowed the assessee's appeal, recognizing the capital nature of carbon credit and TUF interest subsidy but denying section 80IA deduction on these receipts. The Revenue's appeal and cross objection were dismissed, confirming the assessee's entitlement to section 80IA deduction based on the jurisdictional High Court's decision and rejecting the delayed cross objection without a condonation petition. en-us Wed, 20 May 2015 00:00:00 +0530 Tue, 26 May 2015 11:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259938 The Tribunal partly allowed the assessee's appeal, recognizing the capital nature of carbon credit and TUF interest subsidy but denying section 80IA deduction on these receipts. The Revenue's appeal and cross objection were dismissed, confirming the assessee's entitlement to section 80IA deduction based on the jurisdictional High Court's decision and rejecting the delayed cross objection without a condonation petition. Case-Laws Income Tax Wed, 20 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259938