One of my client is in receipt of accident claim awarded by court for his son Rs.400,000/- towards medical treatment and Rs. 150,000/- towards future treatment on the attainment of majarity. he has spent about 300,000 on his treatment during the F.Y.2007-08,and which has been debited to claim Receivable, pl. clarify the Rs. 100000 and 150,000 whether it is capital receipts or revenue receipts.