BPR310 (ITA) (VAT) – Customer loyalty programme (Section 11(a), section 23(g) of ITA, “consideration” definition, section 7(1)(a), section 10(23) of VAT Act) Posted on January 23, 2019 by admin_kmos
BPR311 (ITA) – Photovoltaic solar energy plants (Section 12B) Posted on January 23, 2019 by admin_kmos
BPR312 (ITA) – Tax implications of the variation of employment contracts (“Gross income” definition, section 11(a), section 23(g); section 11(cA), section 11(nA), section 23H) Posted on January 23, 2019 by admin_kmos
BPR313 (ITA) – Foreign share buyback (“Foreign dividend” definition, “foreign return of capital” definition, section 10B(2)(a), paragraph 20(1)(a), paragraph 64B(4) of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR314 (ITA) – Venture capital company – investment in hotel development (“Controlled group company”, “hotel keeper”, section 12J(6A) “impermissible trade”, “qualifying company”, “qualifying share”) Posted on January 23, 2019 by admin_kmos
BPR309 (ITA) – Disposal of an asset by a public benefit organisation (PBO) (“Gross income” definition, paragraph 63A of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR305 (ITA) – Registration of units in the name of the beneficial owners (Section 54, paragraph 2 of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR287 (ITA) – Disposal of vacant land in exchange for shares (Section 42(1), paragraph (a) of definition of “asset-for-share transaction”) Posted on January 23, 2019 by admin_kmos
BPR227 (ITA) (STT) – Share subscription transaction followed by two share repurchase transactions (Sections 9C, 10(1)(k), 64E, 64EA, 64F, paragraphs 3, 4, 11, 35 of Eighth Schedule) Posted on January 23, 2019 by admin_kmos