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Section 35 in Finance Act, 2012 [Entire Act]

literary works and copyrights, musical compositions, copyrights, maps, engravings; (d) data processing related intangible assets, such as, proprietary computer software, software copyrights, automated databases ... agreements; (h) human capital related intangible assets, such as, trained and organized work force, employment agreements, union contracts; (i) location related intangible assets, such
Union of India - Section Cites 0 - Cited by 13

Section 163 in The Income Tax Act, 2025 [Entire Act]

literary works and copyrights, musical compositions, copyrights, maps, engravings; (d) data processing related intangible assets, such as, proprietary computer software, software copyrights, automated databases ... agreements; (h) human capital related intangible assets, such as, trained and organised work force, employment agreements, union contracts; (i) location related intangible assets, such
Union of India - Section Cites 0 - Cited by 0
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