High Court held that the Revenue failed to produce any cogent material to prove that the assessee received over and above the disclosed consideration of Rs. 2 crores. Order of Tribunal was affirmed. Dismissing the SLP of the Revenue the Court held that  the  High Court  was right in holding that value of grant given by Dutch government as a subsidy for purchase of wind turbine generator, could not be brought to tax in hands of assessee under section 28(iv), when assessee did not purchase equipment and transferred its rights to DLWL. (AY. 2000-2001 to 2003-04)