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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

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