Tribunal held that income earned from sale of RECs/ESCs (carbon credits) is a capital receipt and not business income as carbon credit is an offshoot from environmental concern and not an offshoot from business, thus, it will not be taxable.  Tribunal held that an assessee can amend a return filed by him during assessment proceedings.  As regards the commission  the   since assessee had submitted tax invoice and TDS certificate as proof of transaction and no objection was raised against same by revenue, and further, payments were made through bank account, impugned addition made on account of said commission paid under section 69C is not warranted. (AY. 2018-19)