The assessee received “carbon credits” based upon the total carbon emission reduction made by the company during the calendar year. It was based upon the power generation by the assessee-company. The Assessing Officer treated the amount in question as a revenue receipt instead of a capital receipt. The CIT(A) allowed the claim of the assessee. The Tribunal held that CIT (A) was justified in its decision and there was no ground to interfere. (AY. 2011-12)