BPR175 (ITA) (VAT) – Debt purchase transactions (Section 11(a), section 23(g), section 24J of ITA, “enterprise” definition, section 7(1)(a), section 12(a) of VAT Act) Posted on January 23, 2019 by admin_kmos
BPR176 (ITA) – Financial instruments not issued by a “listed company” as defined; Application of the words “for investment purposes” (“Foreign investment entity” definition) Posted on January 23, 2019 by admin_kmos
BPR177 (ITA) – Improvements on land by sub-lessee under a sub-lease (“Gross income” definition, section 11(g), section 11(h)) Posted on January 23, 2019 by admin_kmos
BPR178 (ITA) – International corporate restructuring (“Company”, “equity share”, “foreign company”, “group of companies”, “share” definitions, section 42, section 45) Posted on January 23, 2019 by admin_kmos
BPR179 (ITA) – Single premium life insurance policy issued by an off-shore insurer (Section 7(1), paragraph 11(1), paragraph 35(1), paragraph 40, paragraph 55 of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR180 (ITA) – Improvements effected on land not owned by taxpayer (Section 12N) Posted on January 23, 2019 by admin_kmos
BPR181 (ITA) – Withholding tax on interest in relation to a foreign government (“Resident”, sections 9(2)(b), 24J(1), “interest”, section 50A(1), “foreign person”, sections 50B, 50E, Denmark DTA) Posted on January 23, 2019 by admin_kmos
BPR182 (ITA) – Waiver of debt that funded mining capital expenditure (Section 15(a), section 36, section 19, paragraph 12A of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR183 (ITA) – Employee Housing Scheme (Paragraph (c), paragraph (i) of “gross income” definition, 2(a), paragraph 2(d) of Seventh Schedule) Posted on January 23, 2019 by admin_kmos
BPR184 (ITA) – Asset-for-Share Transaction (Section 24BA, section 42, section 54, section 58, paragraph 38 of Eighth Schedule) Posted on January 23, 2019 by admin_kmos