Court held that that,duty drawback is taxable when income has accrued .( ITA No .250 of 2005 dt. 7-07-2017 ( AY.1999-2000)
CIT v. Maruti Udyog Ltd. (2018) 407 ITR 159 /( 2019) 308 CTR 682(Delhi) (HC)
S. 5 : Scope of total income -Accrual of income — Duty drawback is taxable when income has accrued.[ S.4, 145]