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Records not available to Revenue Audit Parties.

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....reasons. 2. In this connection, attention is invited to the instructions contained in letter F.No.12/1/68-IT (Audit) dated the 8.10.68, wherein the reasons for non-production of records to Audit have been analysed and it has been emphasised that every effort should be made to produce all the records required by Revenue Audit Parties so that Audit could be conducted in a cordial atmosphere. Furt....

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