https://www.taxtmi.com/highlights?id=70680 Nature of receipts - sale of carbon credits - Carbon credits cannot be considered as an income in the assessment year 2012-13 and insertion of new section 115BBE of the Act, which was introduced from 1.4.2018 is only prospective in nature and cannot be applied to the assessment year 2012-13. - AT en-us Sat, 01 Jul 2023 08:57:17 +0530 Sat, 01 Jul 2023 11:12:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=70680 Nature of receipts - sale of carbon credits - Carbon credits cannot be considered as an income in the assessment year 2012-13 and insertion of new section 115BBE of the Act, which was introduced from 1.4.2018 is only prospective in nature and cannot be applied to the assessment year 2012-13. - AT Highlights Income Tax Sat, 01 Jul 2023 08:57:17 +0530 https://www.taxtmi.com/highlights?id=70680