The Delhi High Court relying on various orders had held that the sales tax subsidy received by the Assessee has to be treated as a capital receipt and not be added to the income of the Assessee. The department filed SLP before the Supreme Court. The Court while dismissing the SLP held that consequent upon holding that the sales tax subsidy receipt by the Assessee being treated as a capital receipt, the natural consequences as a result of the said declaration would follow. (AY. 2007-08-2010-11)