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Finance Act, 2021, brought an amendment in sub-section (2) of Section 50B of the Income

A wonderful serenity has taken possession of my entire soul, like these sweet mornings

The most specific definition of Trademark is “a name, a logo and other associated visual elements”

Customer relationship plays significant role in a Company and a form of key Intangible Asset (IA).

INTANGIBLE ASSETS IN PURCHASE PRICE ALLOCATION (PPA) PPA allocates purchase

USEFUL LIFE AND AMORTISATION OF INTANGIBLE ASSETS The useful life of an intangible asset to an entity is the period over which

Intangible Assets (IA): Intangible Assets are long lived assets used in the production of goods and services.

In economic terms, brands create value by affecting both supply and demand curves.

A wonderful serenity has taken possession of my entire soul, like these sweet mornings of spring

An Employee Stock Options Plans (ESOPs) is an employee benefit scheme. That scheme provides an option but not an obligation