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
BPR185 (ITA) – Corporate Rules: Disposal of assets and liabilities as part of a group restructure (Section 7B, section 11(a), section 23(g), section 37A, section 42) Posted on January 23, 2019 by admin_kmos
BPR186 (ITA) (STT) – Asset-for-Share transaction between a resident private company and a collective investment scheme (CIS) in securities (Section 24J, 41, 42 of ITA Act, section 1, 8 of STT Act) Posted on January 23, 2019 by admin_kmos
BPR187 (ITA) – Waiver of an intra-group loan that funded the acquisition of a mining operation (Sections 8(4)(a), 15(a) 19, 36, 45, paragraphs 12A, 38(1), 56(1) of Eighth Schedule) Posted on January 23, 2019 by admin_kmos