Bench: Shri C.N. Prasad, Hon'Ble & Shri N.K. Pradhan, Hon'Ble&
House Agents namely PSB Logistics Pvt. Ltd. for import of goods [Pg. 147-149 of paper book] d). Bills from Laxmi Air Services and Indian Cargo evidencing the transportation of Cargo from Delhi to Dimapur (Nagaland) [page 150-153 of paper book]. e). Correspondences of assessee with ONGC confirming that assets are installed and used at the site