1982 (3) TMI 79

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....ee deals in manufacture of packing papers, gum taps and jute rolls. The assessee company gave certain job work in respect of Jute Roll to M/s. Pack Well, who in turn gave the job to M/s. Atlas Laminated Industries in the year 1975-76. After the work was done M/s. Atlas Laminated Industries issued a debit note to M/s Pack Well in the year 1975 for Rs. 6,177 and in the year 1976 for Rs. 7,259. M/s. ....

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..../s. Pack Well issue debit note to the appellant on 31st Dec., 1977 for Rs. 13,436 being amount paid by them to M/s. Atlas Laminated Industries on behalf of the appellant. Since the liability was ascertained in this year the assessee has every right to claim it. 5. The ld. Deptl. Rep. supported the order of the AAC. 6. I have heard the parties and perused the entire evidence on record. The Af....