The assessee received compensation from Suzlon Energy Ltd on account of failure of performance guarantee parameters of capital assets  namely wind turbine generators. The Assessing Officer  assessed the said receipt as revenue receipt. The Tribunal affirmed the order of the Assessing Officer. On appeal  allowing the appeal of the assessee  the Court remanded  the matter to the Tribunal for a fresh consideration to consider the legal issue which was decided by the Supreme Court in CIT v. Saurashtra Cement Ltd (2010) 325 ITR 422 (SC). (AY. 2008-09)