BPR299 (ITA) – Dividend distribution (“Dividend” definition) Posted on January 23, 2019 by admin_kmos
BPR300 (ITA) – Intra-group transaction – conversion of debt to equity (“Foreign dividend”, sections 10B(2)(a), 44(5), 45, “base cost”, paragraphs 12A, 20(1)(a), 75 of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR301 (ITA) – Taxation of dividends received by borrower under securities lending arrangement (“Gross income”, “income” definitions, sections 9(2)(a), 10(1)(k)(i), 11(a), 64F) Posted on January 23, 2019 by admin_kmos
BPR302 (ITA) (STT) – Corporate restructuring and unbundling of listed shares (Sections 24BA, 40CA, 41(4), 42, 45, 46, 47, paragraphs 12, 75(1)(a) of Eighth Schedule, section 8(1)(a) of STT Act) Posted on January 23, 2019 by admin_kmos
BPR303 (ITA) (STT) – Tax implications of a group restructuring transaction (Section 19, section 24J(2), paragraph 12A, paragraph 20(1) of Eighth Schedule of ITA, section 2, section 6 of STT Act) Posted on January 23, 2019 by admin_kmos
BPR304 (ITA) – Debt reduction and subsequent liquidation of debtor (Section 8(4)(a), 19, 24J(4A), 36(11), “expenditure” definition, paragraphs 12A, 20(1)(a) of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR306 (ITA) – Donation to a special trust (Section 54, section 55) Posted on January 23, 2019 by admin_kmos
BPR307 (ITA) – Relief from double taxation of interest (Section 108, SA-Brazil DTA) Posted on January 23, 2019 by admin_kmos
BPR308 (ITA) – Assumption of contingent liabilities and the cession of a right of recovery (“Gross income” definition, section 37, paragraph 35 of Eighth Schedule) Posted on January 23, 2019 by admin_kmos