BPR232 (ITA) – Equity shares to be issued by resultant company as part of an amalgamation transaction (“Equity share”, “amalgamation transaction” definitions, section 44(1))

Posted on January 23, 2019 by admin_kmos

BPR233 (ITA) – Transfer of a part of a business to a fellow subsidiary (Section 8(4)(a), section 11(a), section 24C, section 45(4B), paragraph 3(a), paragraph 4(a), 4(b)(ii)(aa) of Eighth Schedule)

Posted on January 23, 2019 by admin_kmos

BPR235 (ITA) – Income tax consequences for parties to an unbundling transaction (“Foreign company”, “resident”, section 9D, section 9H, section 42, section 46, paragraph 12 of Eighth Schedule)

Posted on January 23, 2019 by admin_kmos

BPR236 (ITA) – Set-off of a loan account arising from an intra-group transaction to acquire equity shares (Sections 10(1)(k), 24J, 41, 45, 56, 58, 64D, 64E, 64FA, para. 11, 35, 75 Eighth Schedule)

Posted on January 23, 2019 by admin_kmos

BPR237 (ITA) (VAT) (TDA) – Reinstatement of a deregistered company to transfer immovable properties (Section 44(13) if ITA, section 8(25) of VAT Act, 9(1)(l)(iB) of TDA)

Posted on January 23, 2019 by admin_kmos

BPR238 (ITA) – Taxation of receipts by or accruals to a programme of activities of a clean development mechanism project (“Gross income” definition)

Posted on January 23, 2019 by admin_kmos

BPR239 (ITA) – Cash contributions made to a special purpose vehicle established to provide housing to mine workers (“Capital expenditure”, section 15(a), 36(11), paragraphs 3, 11 of Eighth Schedule)

Posted on January 23, 2019 by admin_kmos

BPR241 (ITA) – Award received for a black economic empowerment (BEE) training initiative (Section 10(1)(k), section 24C, section 25B, paragraphs 11(1)(d), 13(1)(a)(iiA), 38, 75, 80 of Eighth Schedule)

Posted on January 23, 2019 by admin_kmos