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    <title>Court Rules Aircraft Delivery Credits as Capital Receipts, Not Revenue Receipts in Tax Assessment Case.</title>
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    <description>Capital receipt OR revenue receipt - On delivery of aircrafts fitted with the engines supplied by the IAE, the assessee was allowable to get some credits from IAE. Similarly, suppliers of other components of aircrafts also extended credits to the assessee - Held as capital receipt - AT</description>
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      <description>Capital receipt OR revenue receipt - On delivery of aircrafts fitted with the engines supplied by the IAE, the assessee was allowable to get some credits from IAE. Similarly, suppliers of other components of aircrafts also extended credits to the assessee - Held as capital receipt - AT</description>
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