BPR369 (ITA) – Deductibility of interest incurred pursuant to liquidation of company (Section 11(a), 24J(2)) Posted on November 6, 2021 by admin_kmos
BGR57 (VAT) – Whether “consideration” includes amount of transfer duty for purposes of calculating notional input tax deduction on acquisition of second-hand fixed property (Section 16 VAT Act) Posted on November 6, 2021 by admin_kmos
BPR370 (ITA) (STT) (TDA) – Registration of shares in the name of beneficial holder (Section 54, 55, 57, 58, paragraph 11, 35 of Eighth Schedule, section 2 of STT Act, section 2 of TDA) Posted on November 6, 2021November 6, 2021 by admin_kmos
BPR368 (ITA) – Payments made pursuant to an agreement relating to a permission to occupy (“Donation” definition, section 11(a), 23(g), 54, 55, 58) Posted on November 6, 2021 by admin_kmos
BCR77 (ITA) – Capital gains tax consequences of in specie distribution by company to its shareholders (Paragraphs 75, 76B of Eighth Schedule) Posted on July 25, 2021 by admin_kmos
BPR362 (ITA) – Transfer of assets between share incentive trusts (“Gross income”, “donation” definitions, paragraphs 13, 38 of Eighth Schedule) Posted on July 25, 2021 by admin_kmos
BPR363 (ITA) (VAT) – Value of a supply of services (“Gross income”, “remuneration” definitions, paragraphs 2, 10 of Seventh Schedule, sections 7, 9, 10, 18 of VAT Act) Posted on July 25, 2021 by admin_kmos
BPR364 (ITA) – Extraordinary dividend followed by the dilution of shareholders’ interest (paragraphs 43A, 64B of Eighth Schedule) Posted on July 25, 2021 by admin_kmos
BPR365 (ITA) – Interpretation and application of the de-grouping provision in section 45(4)(b) (“Group of companies”, “controlling group company” definitions, section 41, 45) Posted on July 25, 2021 by admin_kmos
BPR366 (ITA) – Distribution in specie of shares (“Dividend”, “return of capital” definition, paragraph 75 of Eighth Schedule) Posted on July 25, 2021 by admin_kmos