BPR267 (ITA) – Dividends tax and the most favoured nation clause in a tax treaty (Section 64G(3), section 108, SA-Sweden DTA, SA-Kuwait DTA) Posted on January 23, 2019 by admin_kmos
BPR268 (ITA) – Corrective payments (Section 8(4)(a), section 11(a), section 23(g)) Posted on January 23, 2019 by admin_kmos
BPR269 (ITA) – Income tax consequences of a share buy-back between two controlled foreign companies (“Foreign dividend”, “foreign return of capital”, section 10B, paragraph 64B of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR270 (ITA) (TDA) – Restructuring of property portfolio under the corporate rules (Sections 25BB(4), 29A, 40CA, 42, paragraph 20(1)(a) of Eighth Schedule of ITA, section 9(1)(l)(i) of TDA) Posted on January 23, 2019 by admin_kmos
BPR271 (ITA) – Acquisition of leased property by the lessee pursuant to a liquidation distribution (Section 8(5), section 47) Posted on January 23, 2019 by admin_kmos
BPR272 (ITA) – Deduction of expenditure incurred to acquire land development rights (“Trading stock” definition, section 8(4)(a), section 11(a), section 22, section 23(g), section 23H, section 24J) Posted on January 23, 2019 by admin_kmos
BPR273 (ITA) (VAT) – Waiver of a contractual right (Section 19, section 55, section 56(1)(n), section 56(1)(r), paragraph 12A, paragraph 38 of Eighth Schedule of ITA, section 10(4) of VAT Act) Posted on January 23, 2019 by admin_kmos
BPR274 (ITA) – Venture capital company investing in a company providing and expanding plants for the generation of solar electricity (“Controlled group company”, sections 12B, 12D, 12J) Posted on January 23, 2019 by admin_kmos
BPR275 (ITA) – Security arrangements in respect of home loans (“Gross income” definition, section 24JB, “asset”, “disposal”, “proceeds” definition of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR276 (ITA) – Dividends tax and the most favoured nation clause in a tax treaty (Section 64G(3), section 108, SA-Sweden DTA, SA-Kuwait DTA) Posted on January 23, 2019 by admin_kmos