Dismissing the appeals of the Revenue the Court held that  the interest received by the assessee from short-term deposits made out of unutilized capital subsidy, unutilized debt funds, and unutilized equity funds received as capital during the formative years till the project was completed was rightly claimed by the assessee as capital receipts. No question of law. (AY.  2011-12, 2014-15, 2015-16)