Whether place of manufacture can be deemed to be branch office for purposes of carrying out audit

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... : No. 8/16(1)/61 ‑ PR, dated 9 ‑ 5 ‑ 1961. Subject:- Whether place of manufacture can be deemed to be branch office for purposes of carrying out audit Query : Will t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ncludes any establishment engaged in any production, processing or manufacture. Accordingly, the place of manufacture, referred to in the query, should be regarded as a branch office and should be aud .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X