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

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....br>Companies Law<br>Letter : No. 8/16(1)/61&#8209;PR, dated 9&#8209;5&#8209;1961. Subject:- Whether place of manufacture can be deemed to be branch office for purposes of carrying out audit Quer....

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....) and includes any establishment engaged in any production, processing or manufacture. Accordingly, the place of manufacture, referred to in the query, should be regarded as a branch office and should....