BPR294 (ITA) – Amalgamation transaction between non-resident companies (Section 44) Posted on January 23, 2019 by admin_kmos
BPR295 (ITA) – Distribution in specie of a share (Section 64F(1)(b), section 64FA(1)(a), paragraph 75 of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR296 (ITA) – Disposal by a German Limited partnership of its assets to its sole member (“Company”, “foreign partnership”, “person” definition, section 24H, paragraph 11(1) of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR297 (ITA) – Amalgamation transaction involving conversion of share block companies to private companies (“Dividend”, “REIT” definitions, section 25BB, section 44, paragraph 11 of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR299 (ITA) – Dividend distribution (“Dividend” definition) Posted on January 23, 2019 by admin_kmos
BPR300 (ITA) – Intra-group transaction – conversion of debt to equity (“Foreign dividend”, sections 10B(2)(a), 44(5), 45, “base cost”, paragraphs 12A, 20(1)(a), 75 of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR301 (ITA) – Taxation of dividends received by borrower under securities lending arrangement (“Gross income”, “income” definitions, sections 9(2)(a), 10(1)(k)(i), 11(a), 64F) Posted on January 23, 2019 by admin_kmos
BPR302 (ITA) (STT) – Corporate restructuring and unbundling of listed shares (Sections 24BA, 40CA, 41(4), 42, 45, 46, 47, paragraphs 12, 75(1)(a) of Eighth Schedule, section 8(1)(a) of STT Act) Posted on January 23, 2019 by admin_kmos
BPR303 (ITA) (STT) – Tax implications of a group restructuring transaction (Section 19, section 24J(2), paragraph 12A, paragraph 20(1) of Eighth Schedule of ITA, section 2, section 6 of STT Act) Posted on January 23, 2019 by admin_kmos