Business expenditure and depreciation rules allow operational outgoings while limiting disallowances for personal elements and unsupported third-party...
Compromise-and-arrangement extensions may accommodate debt assignment where creditor commercial judgment supports value maximisation and avoids proced...
Delayed-payment surcharge is not taxable tolerance consideration where it penalises default, while meter testing follows electricity distribution trea...
Sufficient cause for delayed revenue income-tax appeals requires bona fides, due diligence and a credible explanation; otherwise limitation bars appea...
Inverted-duty-structure refunds remain available for unchanged-rate apparel supplies despite trader status and require tax-period-specific computation...
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A standard Deficiency Memo format prescribed in Annexure-I to CBIC Circular No. 31/2026-Customs must be used immediately for every drawback claim processed under Section 74 of the Customs Act, 1962. The requirement addresses the absence of a uniform format and is intended to ensure consistency, transparency and timely disposal of drawback claims. Additional/Joint Commissioners and Deputy/Assistant Commissioners must sensitise officers under their charge and ensure strict compliance with the prescribed format.
A standard Deficiency Memo format prescribed in Annexure-I to CBIC Circular No. 31/2026-Customs must be used immediately for every drawback claim processed under Section 74 of the Customs Act, 1962. The requirement addresses the absence of a uniform format and is intended to ensure consistency, transparency and timely disposal of drawback claims. Additional/Joint Commissioners and Deputy/Assistant Commissioners must sensitise officers under their charge and ensure strict compliance with the prescribed format.
Note: It is a system-generated summary and is for quick reference only.
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