Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Classification - printed PVC sheets - no new product emerges after printing and consequently, therefore, that cannot be said to be any manufacture - On this ground alone, we set aside the Tribunal's judgment and restore that of the Commissioner, making it clear that the classification of the product remains under Chapter 39 Heading No. 39.20 - SC
Classification - printed PVC sheets - no new product emerges after printing and consequently, therefore, that cannot be said to be any manufacture - On this ground alone, we set aside the Tribunal's judgment and restore that of the Commissioner, making it clear that the classification of the product remains under Chapter 39 Heading No. 39.20 - SC
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