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Section 45 in The Income Tax Act, 1961 [Entire Act]

specified person due to revaluation of any asset or due to self-generated goodwill or any other self-generated asset. Explanation 1.—For the purposes ... have the meanings respectively assigned to them in section 9B; (ii) "self-generated goodwill" and "self-generated asset" mean goodwill or asset, as the case
Union of India - Section Cites 0 - Cited by 3274

Section 16 in THE FINANCE ACT, 2021 [Entire Act]

specified person due to revaluation of any asset or due to self-generated goodwill or any other self-generated asset. Explanation 1. -For the purposes ... have the meanings respectively assigned to them in section 9B; (ii) "self-generated goodwill" and "self-generated asset" mean goodwill or asset, as the case
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Section 67 in The Income Tax Act, 2025 [Entire Act]

specified person due to revaluation of any asset or due to self-generated goodwill or any other self-generated asset; and (d) the provisions ... have the meanings respectively assigned to them in section 8; (b) "self-generated goodwill" and "self-generated asset" mean goodwill or asset, as the case
Union of India - Section Cites 0 - Cited by 0
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