662/CBDT.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 233B of Companies Act Statute: The Income-tax Officers assessing the various companies should before completing an assessment examine whether the Cost Audit has been done as per the provisions ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ble in all cases to the Income-tax Officers if a particular company is not subjected to Cost Audit in the relevant year. As the Cost Accounting Records and the Cost Statements prescribed in the variou....