Departmental appeal limitation after call-book recall preserves original filing, while documented correlation supports SAD refund on imported granules...
Income-tax prosecution fails when appellate remand removes its factual foundation; directors require company arraignment for vicarious criminal liabil...
Capital character of assignment consideration prevents taxation as residuary income, while unsupported interest-related expenditure remains non-deduct...
Make-available condition shields regional support-service receipts from Indian taxation where no independent capability or permanent establishment exi...
Transfer-pricing treatment of corporate guarantees and convertible loans followed prior-year consistency, with taxable foreign dividends excluded from...
Page of 4888
Press 'Enter' after typing page number.
1021 to 1040 of 97751 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
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.
TaxTMI 
TaxTMI 
of 4888 
