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

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..... 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 the place of manufacture be deeme .....

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..... 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 audited as such under section 228 unless .....

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