BPR288 (ITA) – Consecutive asset for share transactions within 18 months (“Trading stock” definition, section 42(1), “asset-for-share transaction” definition, section 42(7)) Posted on January 23, 2019 by admin_kmos
BPR289 (ITA) – Base cost of loan claim and tax implications of acquisition transaction (Sections 10(1)(k), 24O, 45(4B), 64F(1)(a), 64G(2)(b), paragraphs 20(1)(a), 35(3)(a) of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR290 (ITA) – Distribution of shares to employee share scheme participants (Paragraph 38 of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR291 (ITA) – Deemed expenditure on meals and incidentals (Section 8(1)(a)(i)(bb), section 8(1)(c)) Posted on January 23, 2019 by admin_kmos
BPR292 (ITA) – Tax consequences of a debt restructuring (Section 19, section 42, paragraph 12A, paragraph 38 of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR293 (ITA) (STT) – Disposal of shares by a non-resident individual (Section 9C, paragraph 2(1)(b), paragraph 2(2) of Eighth Schedule of ITA, section 2, section 6, section 7 of STT Act) Posted on January 23, 2019 by admin_kmos
BPR294 (ITA) – Amalgamation transaction between non-resident companies (Section 44) Posted on January 23, 2019 by admin_kmos
BPR295 (ITA) – Distribution in specie of a share (Section 64F(1)(b), section 64FA(1)(a), paragraph 75 of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR296 (ITA) – Disposal by a German Limited partnership of its assets to its sole member (“Company”, “foreign partnership”, “person” definition, section 24H, paragraph 11(1) of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR297 (ITA) – Amalgamation transaction involving conversion of share block companies to private companies (“Dividend”, “REIT” definitions, section 25BB, section 44, paragraph 11 of Eighth Schedule) Posted on January 23, 2019 by admin_kmos