Held that interest subsidy received under Technology Upgradation Fund Scheme is a capital receipt not chargeable to tax, issue being raised by the assessee by way of additional ground of appeal is restored to the AO for fresh adjudication as per provisions of law. Followed, Dy. CIT v. Jindal Worldwide Ltd. (ITA No. 1843/Ahd/2016) (AY.2014-15)