Tribunal held that the amount claimed back from the welfare trusts by the assessee was duly credited by it in its profit and loss account and offered to tax while computing the book profits under section 115JB of the Act in the return. The receipt of Rs. 4.27 crores by the assessee from the welfare trusts was a capital receipt not liable to Income-tax. A receipt which from its inception was not the income under section 2(24) of the Act could not be taxed under section 115JB of the Act as well. (AY.2011-12)