ReverseTethering NoRoot allows you to share your computer's Internet connection with your Android device via a USB cable.
DISADVANTAGES:
Some Apps may not work wiith usb Internet. For example. SoundHound works only if I record a song in history an then I have to close SoundHound and reopen it again. Crazy Taxi works only if I turn on mobile Internet or WiFi Internet for a few seconds and then I can use usb Internet for the rest of a time.
Install ReversThetering App on your Android 4.0
https://play.google.com/store/apps/details?id=com.floriandraschbacher.reversetethering.free&hl=entce-load -iw openjdk-8-jre.tcz
wget http://bit.ly/RevTetServerJava120
unzip RevTetServerJava120
cd ReverseTetheringServer_1.2.0
/usr/local/openjdk-8/jre/bin/java -jar *.jar
Now connect USB cable to your smartphone.
After few seconds ReversThetering App will ask you to accept VPN connection.
Done