Dismissing the appeal of the revenue the Court held that the appeal was not maintainable. The CIT(A), while deciding the appeal filed by the assessee against the order of assessment, partly allowed the assessee’s appeal following the decision in the assessee’s own case in respect of an identical transaction for the assessment years 2006-07 and 2007-08. As on the date when the CIT (A ) had allowed the assessee’s appeal, no appeal was preferred before the court, questioning the correctness of the orders passed by the Tribunal for the assessment years 2006-07 and 2007-08. Since no such appeals were filed, the decisions had been accepted by the Department and the facts for the assessment year 2005-06 being identical to those assessment years, the CIT (A) had followed the order of the Tribunal. The Tribunal had followed its earlier decisions and dismissed the appeal for the assessment year 2005-06. The Tribunal was correct in holding that the excess amount received by the assessee on reimbursement received from the foreign company on account of assets purchased and used by it for the work towards the payee company was “capital receipts”.( AY.2005-06)