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1. TEXPROCIL members can also seek clarification on duty free import entitlement.
2. HC not to admit writ petition if assessee already participated in reassessment proceedings.[M/s. Amaya Infrastructure Pvt. Ltd. vs. Income Tax Officer (Bombay High Court)].
3.SCN cannot be issued to debtors until tax liability crystallise.[ M/s Quality Fabricators and Erectors vs. The Deputy Director, DGCEI, Zonal Unit Mumbai and Others (Bombay High Court)].
4.No attachment of bank accounts without following proper procedures.[ M/s Kunj Power Project Pvt. Ltd. vs Union Of India (Allahabad High Court)].
5. Benchmarking of brand royalty : aggregation is an appropriate approach.[Goodyear India Ltd, vs DCIT (ITAT Delhi)].

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