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Finance Act, 2012

right for use or right to use a computer software (including granting of a licence) irrespective of the medium through which such right is transferred ... nature of a guest-house; (iii) any office appliances including computers or computer software; (iv) any vehicle; or (v) any machinery or plant, the whole
Union of India - Act Cites 0 - Cited by 4609

Section 35 in Finance Act, 2012 [Entire Act]

related intangible assets, such as, process patents, patent applications, technical documentation such as laboratory notebooks, technical know-how; (c) artistic related intangible assets, such ... maps, engravings; (d) data processing related intangible assets, such as, proprietary computer software, software copyrights, automated databases, and integrated circuit masks and masters; (e) engineering
Union of India - Section Cites 0 - Cited by 13
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