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Case Law Details

Case Name : Assistant Commissioner of Income Tax Vs. Anchor Health and Beauty Care Pvt. Ltd. (ITAT Mumbai)
Related Assessment Year : 2004- 05
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ACIT Vs Anchor Health and Beauty Care Pvt Ltd (ITAT Mumbai)- Accreditation does not allow the accredited product to use, or have a right to use, a trademark, nor any information concerning industrial, commercial or scientific experience – or, for that purpose, use or right to use of anything falling in any other category of clause (a). An accreditation or approval by a reputed body may give certain comfort level to the end users of the product, and thus may constitute a USP (i.e. unique selling proposition) to that extent, but it may also be,

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