28 April 2010
Dear all, please let me know any provision or case law in which Assessing officer Accpeted the Duplicate part as equal to the original part if the original part are lost by seller.
C form is divided in three part 1) couter foil - retain by the parchaser of goods. 2)original part - send to the seller of goods and will be submited to the assessing officer as and when required by assessing officer. 3)duplicate part - retain by the seller when the with him self.
as per my view assessing officer must accepted the duplicate part by assessing officer since C form has same No.on all three parts and all detail given is same on all part.
CAclubindia
