In the Balance of Payments (BOP), the Capital Account includes transactions related to the acquisition or disposal of non-financial assets, as well as capital transfers.

 Let's analyze each option:

(A) An Indian buys a UK car company - This represents a significant investment in a foreign business, and it would typically be recorded in the Capital Account.

(B) A Swedish citizen buys shares of Reliance company - This is a financial transaction (purchase of shares), and it falls under the Financial Account, not the Capital Account.

(C) Export of Rajasthan's blue pottery to an Italian restaurant owner - This represents an export of a good, which is recorded in the Current Account, not the Capital Account.

(D) Apple iPhones gifted by an Indian company to its employees - This is considered a transfer of goods and would also be recorded in the Current Account, not the Capital Account.

So, the correct answer is (4) (A) and (B) Only.