Association Of Corporations & Apex,, vs Assessee on 5 November, 2004
IN THE INCOME TAX
Deliver global cost of goods targets and savings;
- Develop global sourcing policies, procedures and standards;
- Develop global sourcing organization and operating structure;
- Manage global sourcing ... supply chain related intangibles such as vendor/ fabric
supplier lists, sampling procedures/ techniques/ processes, quality control
standards, etc., are owned by the overseas GAP group
cases, set aside cases, etc. Class B relates to sample scrutiny cases and the procedure for selection of cases on random sampling basis has been ... above assessed with special ranges and company cases.
9. The procedure for random sampling of cases for scrutiny to be followed
standards; (d) advertising and sale
promotion materials; (e) samples; (f) marketing
information systems and procedures; (g) retail
techniques; (h) premises furnishing, decoration and
presentation
Dcit, New Delhi vs Sh. Pawan Kumar Gupta, Delhi on 28 December, 2018
INCOME TAX
been observed that, "the purpose of
the Agreed upon procedure is to ensure that BG
International Limited's overhead cost allocation and time ... adhered throughout the year. The
agreed upon procedure will examine application of the
policy on a sample basis, to ensure that ....." . He pointed
inspect and monitor the quality control procedures to be used by HCL, as well as to inspect samples of the licensed products and the compliance ... provided to end-users customers of HCL under this procedure, the quantities of such Software Program stocked and provided and the identity
Bg International Ltd., Dehradun vs Assessee on 18 March, 2015
IN THE INCOME TAX APPELLATE
details of the analytical
methods and the procedures employed by the applicant. Handing over
the tested samples and test compound could not be equated with ... scientific or commercial
experience of the applicant or relating to the method, procedure or
protocol used in conducting bio-equivalence tests was not imparted
free sample does not benefit doctors in any
7
ITA No.788/Del/2015
manner is also not acceptable. Free samples received by the
doctor ... brought to our notice the Standard Operating Procedure
('SOP') adopted by the assessee to distribute samples to
doctors/medical practitioners. It was submitted