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of <h1>Delhi High Court: Rs. 32 Lakhs Treated as Capital Receipt for AY 1972-73</h1> The High Court of Delhi upheld the decision treating Rs. 32 lakhs as a capital receipt, not a revenue receipt for the assessment year 1972-73. The court ... Income, Capital Or Revenue Receipt The High Court of Delhi upheld the decision of the Appellate Assistant Commissioner to treat a sum of Rs. 32 lakhs as a capital receipt, not a revenue receipt, for the assessment year 1972-73. The Tribunal found that the amount was a share of reserve, not income. The court ruled in favor of the assessee, stating that no question of law arose from the Tribunal's factual findings.
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