https://www.taxtmi.com/caselaws?id=304323 The Tribunal partly allowed the appeal, holding that income from the sale of Carbon Credits is business income eligible for deduction under sec.80IA. It also ruled in favor of treating the windmill operation as a separate business unit, allowing the deduction claimed under sec.80IA. The decision was issued on November 29, 2012, in Chennai. en-us Thu, 29 Nov 2012 00:00:00 +0530 Tue, 20 Sep 2022 16:47:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=304323 The Tribunal partly allowed the appeal, holding that income from the sale of Carbon Credits is business income eligible for deduction under sec.80IA. It also ruled in favor of treating the windmill operation as a separate business unit, allowing the deduction claimed under sec.80IA. The decision was issued on November 29, 2012, in Chennai. Case-Laws Income Tax Thu, 29 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=304323