Where assessee received subsidy for repayment of term loans for technology up gradation undertaken for setting up new unit, said subsidy was towards capital stream and, consequently, was not taxable,Where assessee received subsidy from Central Government to enhance Indian export potential in international market and not as an export incentive to cover cost in Indian market, said subsidy being capital receipt was not chargeable to tax, Electricity subsidy under State Investment Promotion Scheme granted in larger public interest and further, linked to capital interest, could not be brought to tax as revenue receipt