https://www.taxtmi.com/highlights?id=34780 Maintainability of deduction u/s. 80-IA on ‘Clean Development Mechanism’ (CDM) receipt by the assessee in respect of it’s two power generating units - true, the CERs, though intangible, are to be valued as inventories, but it is only on account of the protocol that they stand to be recognized separately and are valuable/realizable - Deduction not allowed - AT en-us Fri, 12 May 2017 07:36:42 +0530 Fri, 12 May 2017 07:36:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=34780 Maintainability of deduction u/s. 80-IA on ‘Clean Development Mechanism’ (CDM) receipt by the assessee in respect of it’s two power generating units - true, the CERs, though intangible, are to be valued as inventories, but it is only on account of the protocol that they stand to be recognized separately and are valuable/realizable - Deduction not allowed - AT Highlights Income Tax Fri, 12 May 2017 07:36:42 +0530 https://www.taxtmi.com/highlights?id=34780