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[Cites 0, Cited by 0] [Section 163(3)] [Section 163] [Entire Act]

Union of India - Subsection

Section 163(3)(j) in The Income Tax Act, 2025

(j)goodwill related intangible assets, such as, institutional goodwill, professional practice goodwill, personal goodwill of professional, celebrity goodwill, general business going concern value;