https://www.taxtmi.com/caselaws?id=407376 The tribunal allowed the assessee's appeal, issued on 6th May 2021, due to the condonation of the delay in filing the appeal and errors in the lower authorities' treatment of carbon credits sales addition as taxable income. The tribunal also found the re-opening of the assessment to be invalid, leading to the quashing of the reasons recorded and rendering the issue of Section 43B disallowance irrelevant. en-us Thu, 06 May 2021 00:00:00 +0530 Sat, 08 May 2021 08:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407376 The tribunal allowed the assessee's appeal, issued on 6th May 2021, due to the condonation of the delay in filing the appeal and errors in the lower authorities' treatment of carbon credits sales addition as taxable income. The tribunal also found the re-opening of the assessment to be invalid, leading to the quashing of the reasons recorded and rendering the issue of Section 43B disallowance irrelevant. Case-Laws Income Tax Thu, 06 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407376