Court held that the Tribunal held that the assessee would get a right to receive the amount only when it was sanctioned to the assessee by the customs authorities and not when the assessee made a claim therefor and that since the amount of cash compensatory assistance and duty drawback during the relevant year were not sanctioned to the assessee the income had not accrued to the assessee. Thus, in fact the Tribunal had allowed the deduction on accrual basis only. Therefore, the Tribunal was justified in holding that the cash compensatory assistance and the duty drawback were allowable as deduction.  ( AY.1995-96)