Maintenance of company folders: duplicate files to be held at division and Collectorate, only two copies required. Duplicate company-wise folders are to be maintained at division and Collectorate levels for assessees meeting the duty threshold; only two copies of balance sheets and other documents are to be requested from each unit, with one copy retained at the division and the other at the Collectorate to reduce duplication and ease administrative burdens.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Maintenance of company folders: duplicate files to be held at division and Collectorate, only two copies required.
Duplicate company-wise folders are to be maintained at division and Collectorate levels for assessees meeting the duty threshold; only two copies of balance sheets and other documents are to be requested from each unit, with one copy retained at the division and the other at the Collectorate to reduce duplication and ease administrative burdens.
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