Subvention from shareholder to cover losses would be revenue receipt if co. couldn’t prove it as gra

IT : Where assessee-company received subvention receipts from its principal shareholder 'S' and claimed same as capital receipt, since it was not case of assessee that financial assistance was extended by 'S' either for setting up any unit or expansion of existing business or for acquiring any assets, money received by assessee was revenue receipt in nature