The Assessing Officer made addition on account of duty drawback. On appeal, the Tribunal held that no amount of duty drawback could be said to accrue to the assessee until such claim was accepted by the concerned authorities. Tribunal restored the matter to the file of Assessing Officer for verification as to when the claim of assessee was accepted. On appeal, the High Court opined that matter was not required to be remanded and held that income accrues when it becomes due but it must also be accompanied by a corresponding liability of the other party to pay the amount.On appeal the Supreme Coourt held that the order of remand has been made only for the purposes of ascertaining whether the claim of assessee for duty drawback was accepted in the year under consideration. There was no reason for the High Court to interfere with the order of remand as it was passed only for the purposes of limited factual verification by the Assessing Officer. Accordingly, the appeal is partly allowed.  (AY. 1999-2000)