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1.CBDT instruction denying refund in scrutiny cases is invalid. [Tata Teleservices Limited vs. CBDT (Delhi HC)].
2.Export made through third parties eligible for deduction u/s 10B. [Earth Stone Group vs. Additional CIT (ITAT New Delhi)].
3.Burden of proving unjust enrichment is on revenue. [ Balaji Pressure Vessels Ltd. vs. Commissioner of Central Excise (CESTAT Hyderabad]).
4.Companies while undertaking CSR activities u/s 135 of Companies 2013 shall not contravene any other prevailing laws of land including COTPA, 2003. MCA circular 05/2016.
5.The Direct tax dispute resolution scheme 2016 expected to come into force on 1st June, 2016. CBDT press release of 12.05.16.

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