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Section 153C12 Section 133A8 Section 1328 Section 143(3)4 Survey u/s 133A4

THE ACIT,, ELURU vs. M/S. SREE KALYANI AGRO INDUSTRIES PVT. LTD., PRATHIPADU

In the result, appeal filed by the revenue is dismissed

ITA 78/VIZ/2017[2011-2012]Status: DisposedITAT Visakhapatnam11 Jan 2018AY 2011-2012

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleacit, Circle-1, Vs. M/S. Sree Kalyani Agro Eluru. Industries Pvt. Ltd., Prathipadu, Pentapadu Mandal, West Godavari District. Pan No. Aafcs 2116 K (Appellant) (Respondent)

For Appellant: Shri G.V.N. Hari – AdvocateFor Respondent: Shri Deba Kumar Sonawal – CIT DR

sections 2(24), 28, 45 and 56 of the income-tax Act, 1961, Carbon credits are made available to the assessee on account of saving of energy consumption and not because of its business. Further, in our opinion, carbon credits cannot be considered as a b/-product it is a credit given to the assessee under the Kyoto Protocol

THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, , RAJAHMUNDRY vs. K.V.V.S.N.ASSOCIATES,, TANUKU

In the result, appeals of the revenue as well as the cross objections of the assessee are dismissed