BCR50 (ITA) – Tax consequences for unitholders in a REIT of an amalgamation transaction, followed by an asset-for-share transaction (Section 9C, section 42, section 44(6)) Posted on January 23, 2019January 23, 2019 by admin_kmos
BCR51 (ITA) – Taxation of employees participating in a perpetuity employee share incentive scheme (Section 8C, section 10(1)(k), section 25B, section 64F(1)(l)) Posted on January 23, 2019January 23, 2019 by admin_kmos
BCR52 (ITA) – Income tax and securities transfer tax consequences for the shareholders of a listed company following an unbundling transaction (Section 46, paragraph 76B of Eighth Schedule) Posted on January 23, 2019January 23, 2019 by admin_kmos
BCR53 (ITA and VAT) – Programme of activities of a clean development mechanism project (Section 12K, section 22 of ITA and section 11(2)(l) of VAT Act) Posted on January 23, 2019January 23, 2019 by admin_kmos
BCR54 (ITA) – Employer-provided accommodation (Paragraph 2(a), paragraph 5(1), paragraph 5(2), paragraph 5(3A) of Seventh Schedule) Posted on January 23, 2019January 23, 2019 by admin_kmos
BCR55 (ITA) – Income tax and value-added tax consequences of a customer loyalty scheme (“Gross income” definition, sections 11(a), 23(g), 23H of ITA, sections 7(1)(a), 10(23), 21 of VAT Act) Posted on January 23, 2019January 23, 2019 by admin_kmos
BCR57 (ITA) – Section 12J(2) deduction by partners (Section 12J, section 24H) Posted on January 23, 2019January 23, 2019 by admin_kmos
BCR58 (ITA) – Consequences for beneficiaries on the unwinding of an employee share incentive scheme (Section 8C) Posted on January 23, 2019January 23, 2019 by admin_kmos
BCR59 (ITA) – Asset for share transaction involving a foreign collective investment scheme (“Company” definition, section 42) Posted on January 23, 2019January 23, 2019 by admin_kmos
BCR60 (ITA) – Consequences of an employee share trust disposing of the underlying shares and distributing the net proceeds to the beneficiaries (Section 8C, paragraphs 56, 80 of Eighth Schedule) Posted on January 23, 2019January 23, 2019 by admin_kmos