A capital receipt is a receipt which is derived from sale 
or purchase of capital assets like plant and machinery, 
furniture, investment (long term) etc., which shall not be 
occuring all the time. A revenue receipts is something 
which is earned from daily activities like sale of goods or 
purchase of goods etc. A revenue receipts shall be 
repetative in nature and shall be shown or credited in the 
profit and loss account.
The main difference between revenue receipts and capital 
receipts is that revenue receipts are recurring in nature, 
which the government can expect to receive year after year, 
whereas capital receipts are a kind of one-time income. Eg. 
the salary you receive is your revenue receipt and the 
income you receive by selling your home is capital receipt

Profit earned on the capital invested in the business is
capital profit. Where as capital receipt means income on
sale of assets. 
Both are not same. As Income is not a profit just it is a
receipt.