https://www.taxtmi.com/caselaws?id=405676 The Tribunal partly allowed the assessee's appeal, excluding income from carbon credits from book profit but denying the deduction under Section 80IA for interest income. The revenue's appeal was dismissed, upholding the deletion of disallowance under Section 14A and treating carbon credit income as a capital receipt. en-us Tue, 23 Mar 2021 00:00:00 +0530 Wed, 24 Mar 2021 10:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405676 The Tribunal partly allowed the assessee's appeal, excluding income from carbon credits from book profit but denying the deduction under Section 80IA for interest income. The revenue's appeal was dismissed, upholding the deletion of disallowance under Section 14A and treating carbon credit income as a capital receipt. Case-Laws Income Tax Tue, 23 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405676