Delay in re-filing condoned as appeals admitted; capital nature of incentive receipts kept for consideration.

Delay in re-filing was condoned in the connected applications, and the appeals were admitted. The court also noted for consideration, along with a connected appeal, the issue whether incentive amounts received from engine manufacturers were capital in nature. No final ruling on the character of the incentive receipts is stated in the provided text.

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Outcome: Delay in re-filing was condoned in the connected applications, the appeals were admitted, and the question whether incentive amounts received from engine manufacturers were capital in nature was noted for consideration along with a connected appeal.

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