Section 2 in The Income Tax Act, 1961 [Entire Act]
assets" means a group of assets falling within a class of assets comprising— (a) tangible assets, being buildings, machinery, plant or furniture ; (b) intangible assets
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1 - 10 of 6222 (1.11 seconds)Section 115JB in The Income Tax Act, 1961 [Entire Act]
subsequently re-classified to the profit or loss; (B) revaluation surplus for assets in accordance with the Indian Accounting Standards 16 and Indian Accounting Standards ... adjustments relating to items of property, plant and equipment and intangible assets recorded at fair value as deemed cost in accordance with paragraphs
Section 32 in The Income Tax Act, 1961 [Entire Act]
other business or commercial rights of similar nature, being intangible assets acquired on or after the 1st day of April, 1998, [not being goodwill ... this sub-section, the expression "assets" shall mean— (a) tangible assets, being buildings, machinery, plant or furniture; (b) intangible assets, being know-how, patents, copyrights
Section 56 in The Income Tax Act, 1961 [Entire Act]
date of issue of shares, of its assets, including intangible assets being goodwill, know-how, patents, copyrights, trademarks, licences, franchises or any other business
Section 2 in The Securitisation And Reconstruction Of Financial Assets And Enforcement Of Security Interest Act, 2002 [Entire Act]
financial asset which is acquired by a [asset reconstruction company] [Substituted by Act No. 44 of 2016.] for the purpose of securitisation or asset reconstruction ... asset reconstruction company] [Substituted by Act No. 44 of 2016.] under that scheme; (z) securitisation means acquisition of financial assets by any [asset reconstruction company
Section 47 in The Income Tax Act, 1961 [Entire Act]
xiii) any transfer of a capital asset or intangible asset by a firm to a company as a result of succession of the firm ... xiiib) any transfer of a capital asset or intangible asset by a private company or unlisted public company (hereafter in this clause referred
Section 5 in The Securitisation And Reconstruction Of Financial Assets And Enforcement Of Security Interest Act, 2002 [Entire Act]
section (1) in favour of the asset reconstruction company acquiring financial assets for the purposes of asset reconstruction or securitisation shall be exempted from stamp ... where the acquisition of the financial assets by the asset reconstruction company is for the purposes other than asset reconstruction or securitisation.] [Inserted
Section 2 in The Recovery Of Debts Due To Banks And Financial Institutions Act, 1993 [Entire Act]
whether secured or unsecured; (d) receivables, whether existing or future; (e) intangible assets, being know-how, patent, copyright, trade mark, licence, franchise or any other ... tangible asset; or (b) such right, title or interest in any intangible asset or licence of any intangible asset, which secures the obligation
Section 45IA in The Reserve Bank of India Act, 1934 [Entire Act]
accumulated balance of loss; (ii) deferred revenue expenditure; and (iii) other intangible assets; and (b) further reduced by the amounts representing— (1) investments of such
Section 12 in Finance Act, 1999 [Entire Act]
other business or commercial rights of similar nature, being intangible assets allowable to the predecessor and the successor in the case of succession referred