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
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