Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Manufacture of paper / paper board - Principal Process of lifting of pulp is done by hand or not - To extend the benefit of exemption notification, only the Principal Process of lifting of pulp by hand would be looked into - Therefore, the benefit of the exemption notification cannot be denied to the appellants, as the liquid with pulp fibres is pumped from the pulpier to storage tanks through pipe lines.
Manufacture of paper / paper board - Principal Process of lifting of pulp is done by hand or not - To extend the benefit of exemption notification, only the Principal Process of lifting of pulp by hand would be looked into - Therefore, the benefit of the exemption notification cannot be denied to the appellants, as the liquid with pulp fibres is pumped from the pulpier to storage tanks through pipe lines.
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