BPR333 (ITA) – Venture capital company – Investment in farming operations (Section 12J, “impermissible trade” definition) Posted on February 13, 2020 by admin_kmos
BPR335 (STT) – STT exemption for foreign governments (Section 8(1)(k)) Posted on February 13, 2020 by admin_kmos
BPR338 (ITA) – Donations of money made to a public benefit organisation at a fundraising event (Section 18A) Posted on January 31, 2020 by admin_kmos
BPR337 (ITA) – Amalgamation transactions involving the assumption of liabilities only (Section 44) Posted on January 31, 2020 by admin_kmos
BPR336 (ITA) (STT) – Liquidation Distribution (“Gross income” definition, sections 10(1)(k)(i), 47, 64G(2)(b), paragraphs 11(2), 12A(6), 43A, 77 of Eighth Schedule, section 8(1)(a)(v) of STT Act) Posted on January 31, 2020 by admin_kmos
BPR334 (ITA) – Waiver of loan claims by the settlor of a trust (Sections 54, 55, 64(1)(a), paragraphs 12A, 20(3)(b), 39, 56 of Eighth Schedule) Posted on January 31, 2020 by admin_kmos
BPR332 (ITA) (STT) – Unbundling and subsequent issue of listed shares by non-resident subsidiary of resident holding company (“Dividend” definition, section 46, paragraph 11 of Eighth Schedule) Posted on January 31, 2020 by admin_kmos
BCR69 (ITA) – Employee share ownership plan (“Dividend” definition, sections 8C, 10(1)(k)(i), 11(a), 23(g), 23H, paragraphs 13(1)(a)(iiB), 38 of Eighth Schedule) Posted on January 31, 2020 by admin_kmos
BPR325 (ITA) – Liquidation distribution and amalgamation transaction between non-resident companies (Sections 9D(2A), 9H, 44, 47, paragraph 43A of Eighth Schedule) Posted on October 27, 2019 by admin_kmos