Held that once a subsidy is categorized as capital in nature and not chargeable to tax under normal provision of Act, same lies outside purview of Act and cannot form part of taxable profit.Therefore, where assessee had declared SFIS subsidy as an additional income without reducing value of subsidy in cost of assets, issue is   remitted to Assessing Officer to determine book profit under section 115JB. (AY. 2008-09, 2009-10)