Purchase bills accounted through transporter copy bill ?

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16 March 2013 sir, i am in audit of a manufacturing concern.as i came across purchases. i have seen transporter copy bill and extra copy bill instead of original bill.they told original bill was not available.i would like to know that is there any mandatory rule that purchses booked should have only original bill.can they book it through extra copy or transporter copy?suppose in a scrutiny do they accept tansporters copy bill or extra copy bill or will they mandatorily ask original bill only?please let me know?
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CA Ayush Agarwal

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CA Ayush Agarwal (Expert)
16 March 2013 Not Very Strict Rule.
If You Find Transporter Copy Its Ok.
Just Make Note in Audit report That You Didnt Found original Copy.

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