BCR92 (ITA) – Application of the proviso to section 8EA(3) (Section 8EA(3)) Posted on August 13, 2025 by admin_kmos
BCR91 (ITA) (STT) – Award of listed shares under share incentive schemes (Sections 8C, 10(1)(k)(i), 11(a), 23(g), 23H, 56, 58, paragraph 2, 11A of Fourth Schedule, paragraph 35 of Eighth Schedule) Posted on November 25, 2024 by admin_kmos
BPR412 (ITA) – Tax consequences of the issue of a long-term loan for the issuer and holder (Definition of “group of companies”, sections 8F, 10(1)(k), 41(1), 64FA of ITA) Posted on November 25, 2024 by admin_kmos
BPR411 (ITA) (VAT) – Tax consequences of a deemed input tax deduction under the VAT Act (“Gross income”, “asset” definitions of ITA, “input tax” definition, section 8, 16 of VAT Act) Posted on October 26, 2024 by admin_kmos
BGR74 (VAT) – VAT treatment of certain supplies of goods or services made by municipalities to a national or provincial government (“Grant”, “input tax” definitions, sections 7, 8(5A), 54 of VAT Act) Posted on October 26, 2024 by admin_kmos
BPR410 (ITA) – Disposal by a controlled foreign company of equity shares in a foreign company (Section 9H(3), paragraph 64B of Eighth Schedule of ITA) Posted on October 26, 2024October 26, 2024 by admin_kmos
BCR90 (ITA) (STT) – Award of listed shares under a share incentive scheme (Sections 8C, 10(1)(k), 11(a), 23(g), 23H, 56, 58, para 2, 11A of Fourth Sch, para 35 of Eighth Sch, section 1 of STT Act)) Posted on August 28, 2024 by admin_kmos
BGR73 (ITA) – Meaning of taxable income for purposes of setting-off the balance of an assessed loss by a company (Section 20(1)(a)(i)) Posted on August 28, 2024 by admin_kmos
BPR405 (ITA) – Third-party backed shares and hybrid interest (Sections 8EA, 8FA, 10(1)(k), 24J definition of “interest”, 64F) Posted on August 28, 2024 by admin_kmos