https://www.taxtmi.com/caselaws?id=270019 The Tribunal dismissed the Revenue's appeal, affirming the Commissioner of Income Tax (Appeals) decisions on all issues. It upheld that Clean Development Mechanism (CDM) receipts are capital, not revenue, disallowing foreign commission payments as not taxable in India, and allowing Section 80IA deduction for windmills based on the jurisdictional High Court's ruling. en-us Thu, 29 Oct 2015 00:00:00 +0530 Sun, 27 Dec 2015 17:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270019 The Tribunal dismissed the Revenue's appeal, affirming the Commissioner of Income Tax (Appeals) decisions on all issues. It upheld that Clean Development Mechanism (CDM) receipts are capital, not revenue, disallowing foreign commission payments as not taxable in India, and allowing Section 80IA deduction for windmills based on the jurisdictional High Court's ruling. Case-Laws Income Tax Thu, 29 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270019