ITAT: Carbon Credit Receipts Are Capital, Not Taxable Under Income Tax:

ITAT: Carbon Credit Receipts Are Capital, Not Taxable Under Income Tax

ITAT excludes carbon credit receipts and FPS incentives from taxable income and MAT computation.

Carbon Credits and FPS Incentives Held Capital Receipts Not Liable to Tax

authorMeetu KumaridateJul 15, 2026
Last update on Jul 14, 2026
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ITAT: Carbon Credit Receipts Are Capital, Not Taxable Under Income Tax

ITAT excludes carbon credit receipts and FPS incentives from taxable income and MAT computation.

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Meetu Kumari

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Meetu Kumari is an Experienced Advocate and Content Writer with 4+ years of demonstrated history of working in the law practice industry. Skilled in Developing Content, Researching, and Drafting. Strong professional with a Bachelor of Science (B.Sc.) focused on Law from Gujarat National Law University.
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