Assessee received capital assets from holding company. DRP treated value of said assets as value of benefit/perquisite received by assessee in course of business and taxed it under section 28(iv). Holding company affirmed that they had given all assets free of cost to assessee. Tribunal held that since any addition made would go to enhance assessee’s profits and that profit would be eligible for claim of deduction under section 10A, addition, even if sustained, would have no impact on tax liability as disallowance of expenses would enhance profits of eligible business, and assessee would be eligible for deduction on enhanced profits. Accordingly-question of taxability under section 28(iv) was to be left open without any adjudication. (AY. 2014-15)