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Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 Complete Act
Title: Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002
State: Central
Year: 2002
Preamble1 - Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 ChapterI - Preliminary Section1 - Short Title, Extent and Commencement Section2
List Judgments citing this sectionFinance Act, 2008 Section 65
Title: Intangible fixed assets: related parties
State: Central
Year: 2008
Matched in: Title Intangible fixed assets: related parties
View Complete Act List Judgments citing this sectionFinance Act, 2012, (Central) Section 34
Title: Amendment of Section 92b
State: Central
Year: 2012
furniture, commodity or any other article, product or thing; (b) the purchase, sale, transfer, lease or use of intangible property, including the transfer of ownership or the provision of use of rights regarding land use, copyrights, patents, … with an associated enterprise, irrespective of the fact that it has bearing on the profit, income, losses or assets of such enterprises at the time of the transaction or at any future date; (ii) the expression "intangible
View Complete Act List Judgments citing this sectionBrief the judgments behind these acts
Finance (No. 2) Act, 1998 Chapter III
Title: Direct Taxes
State: Central
Year: 1998
on by it as a result of which the firm sells or otherwise transfers any capital asset or intangible asset to the company: Provided that-- (a) all the assets and liabilities of the firm relating to the business … it as a result of which the sole proprietary concern sells or otherwise transfers any capital asset or intangible asset to the company: Provided that-- (a) all the assets and liabilities of the sole proprietary concern relating to
View Complete Act List Judgments citing this sectionSecuritisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 Section 6
Title: Subs. by s. 4, ibid., for clause
State: Central
Year: 2002
or financial lease or conditional sale or under any other contract or obtaining assignment or licence of any intangible asset or purchase of debt securities;] (l) “financial asset” means debt or receivables and includes- (i) a claim to … to enable the borrower to acquire such tangible asset; or (vb) any right, title or interest on any intangible asset or licence or assignment of such intangible asset, which secures the obligation to pay any unpaid portion of
View Complete Act List Judgments citing this sectionIncome Tax Act, 1961 Section 32
Title: Depreciation
State: Central
Year: 1961
know-how, patents, copyrights, trade marks, licences, franchises or any other business or commercial rights of similar nature, being intangible assets acquired on or after the 1st day of April, 1998, owned wholly or partly, by the assessee … (1) 1[In respect of depreciation of (i) buildings, machinery, plant or furniture being tangible assets; (ii) know-how, patents, copyrights, trade marks, licences, franchises or any other business or commercial rights of similar nature,
View Complete Act List Judgments citing this sectionIncome Tax Act, 1961 Section 47
Title: Transactions Not Regarded as Transfer
State: Central
Year: 1961
Sick Industrial Companies (Special Provisions) Act, 1985 (1 of 1986); 10[(xiii) 11[any transfer of a capital asset or intangible asset by a firm to a company as a result of succession of the firm by a company in … and Exchange Board of India Act, 1992 (15 of 1992);] 18[(xiiib) any transfer of a capital asset or intangible asset by a private company or unlisted public company (hereafter in this clause referred to as the company) to
View Complete Act List Judgments citing this sectionElectricity (Supply) Act, 1948 [Repealed] Schedule VI
Title: The Sixth Schedule
State: Central
Year: 1948
in respect of any fixed assets which has ceased to be available for use;] (b) the cost of intangible assets 7 [including expenses on account of new capital issue]; (c) the original cost of works in progress; … one per centum and not more than one-half of one per centum to the original cost of fixed assets, provided that if the said reserve exceeds, or would by such appropriation, be caused to exceed, five per
View Complete Act List Judgments citing this sectionSecuritisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 Section 4
Title: Ins. by Act 1 of 2013, s. 2
State: Central
Year: 2002
financial lease or conditional sale or under any other contract; (ii) any right, title or interest on any intangible asset or licence or assignment of such intangible asset, which secures the obligation to pay any unpaid portion of … other contract; (ii) any right, title or interest on any intangible asset or licence or assignment of such intangible asset, which secures the obligation to pay any unpaid portion of the purchase price of such intangible asset or
View Complete Act List Judgments citing this sectionFinance Act 2001 Chapter 3
Title: Direct Taxes
State: Central
Year: 2001
(i) for the portion beginning with the words "where a firm is succeeded" and ending with the words "intangible asset to the company", the following shall be substituted, namely :- "any transfer of a capital asset or intangible … asset to the company", the following shall be substituted, namely :- "any transfer of a capital asset or intangible asset by a firm to a company as a result of succession of the firm by a company in
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