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1. SSI Exemption - use of Brand Name of other person - The appellant is using brand name which is also used by other family members cannot be said that the appellant is...

2. SSI exemption - use of brand name of others - if the person who is using the brand name of another firm where he is a Director, Partner or Proprietor then it cannot be...

3. Nature of expenses - co branding fees - capital expenditure or revenue expenditure - Assessee did not have absolute ownership of brand name of AMW and merely obtain...

4. SSI exemption - If the use of the brand name or trade name is not intended for the purpose of indicating a connection in the course of trade between such specified goods...

5. SSI exemption - use of brand name of others - it is obvious that the appellants are not the owners of the brand name, but they have merely acquired the right to produce...

6. SSI exemption - use of brand name of others - packing material - brand name used on packaging material supplied to the person owning the brand name, would not be the...

7. SSI Exemption - Use of third party brand name - permission to use the brand name by the brand name owner shall not make the respondent owner of the brand name - benefit...

8. SSI exemption - Use of old shareholder's brand name - if the brand name were owned and used by the same company under the old management there is no need of transfer...

9. Valuation of goods - Related person - transaction value is influenced being related person - the adjudicating authority has rightly loaded the value 10% on the...

10. SSI Exemption - use of brand name of others - brand name assigned in favor of appellant or not - The notification does not provide any scope for any benefit on...

11. Brand name - the goods bear a superscription ‘manufactured and packed by S.V.S. & Sons’, which is not a brand name or trade name. - There is a clear distinction between...

12. Branding of goods - Whether mention of name of the Appellant on the goods, as required by FSSAI regulations and Legal Metrology Rules, amounts to brand name or not? -...

13. Valuation of imported goods - Related person - Merely because there were transfer of funds in India amongst three importers will not make them related persons in terms...

14. SSI Exemption - use of brand name of others - Kanachur is the name of the village and cannot be appropriated as a brand name - also, the proprietor of the appellant was...

15. SSI exemption - brand name/trade name - manufacture of Aqua Products - MBL were using the Brand name/Trade mark of another person (MVF) on their products and hence they...