https://www.taxtmi.com/caselaws?id=769452 The SC allowed the appeal in part, holding that duty drawback had not accrued and could not be included in taxable income unless the claim was accepted in the relevant year. The court restored the ITAT's remand order directing limited factual verification by the AO to ascertain whether the assessee's claim was accepted during the year under consideration. The HC's interference with the remand order was deemed inappropriate as it was passed only for narrow factual verification purposes. en-us Thu, 27 Mar 2025 00:00:00 +0530 Thu, 24 Apr 2025 11:00:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769452 The SC allowed the appeal in part, holding that duty drawback had not accrued and could not be included in taxable income unless the claim was accepted in the relevant year. The court restored the ITAT's remand order directing limited factual verification by the AO to ascertain whether the assessee's claim was accepted during the year under consideration. The HC's interference with the remand order was deemed inappropriate as it was passed only for narrow factual verification purposes. Case-Laws Income Tax Thu, 27 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769452