Cost audit requirement mandates plantation companies to maintain and have cost accounting records audited annually under plantation rules. An audit order requires specified plantation companies to maintain cost accounting records under the Cost Accounting Records (Plantation Products) Rules, 2002 and to have those records audited annually; the directive, issued under section 233B(1) of the Companies Act, applies to the listed companies for the year ending 31-3-2006 or the current financial year as applicable and for every financial year thereafter.
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.
Cost audit requirement mandates plantation companies to maintain and have cost accounting records audited annually under plantation rules.
An audit order requires specified plantation companies to maintain cost accounting records under the Cost Accounting Records (Plantation Products) Rules, 2002 and to have those records audited annually; the directive, issued under section 233B(1) of the Companies Act, applies to the listed companies for the year ending 31-3-2006 or the current financial year as applicable and for every financial year thereafter.
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