BCR87 (ITA) – Consequences for shareholders upon termination of a venture capital company (Sections 8(4)(a), 9C(5), 12J, 44 of Income Tax Act) Posted on November 22, 2023November 22, 2023 by admin_kmos
BGR65 (VAT) – VAT treatment of rounding difference in cash transactions (Sections 21(1), (3), (5), 16(2), (3) of VAT Act) Posted on September 27, 2023 by admin_kmos
BPR394 (ITA) – Instalment sale agreements and their sale to a non resident (“Gross income”, 11(a), 23(g), 24(1), 24J(1) “interest” definition, 50A “interest” definition) Posted on July 7, 2023 by admin_kmos
BPR393 (ITA) – Income tax consequences resulting consecutive asset-for-share transactions (“Trading stock”, 41(1) “capital asset”, “asset-for-share transactions” definitions, “asset”, “capital asset” of Eighth Schedule) Posted on July 7, 2023 by admin_kmos
BPR392 (ITA) – Sale of shares in a controlled foreign company (CFC) (Sections 9D(2A), 9H(3)(b)) Posted on July 7, 2023 by admin_kmos
BPR391 (ITA) – Tax consequences of the termination of an en commandite partnership (“Asset”, “disposal”, “value shifting arrangement” definitions, paragraph 11 of Eighth Schedule) Posted on July 7, 2023 by admin_kmos
BPR390 (ITA) (VAT) (TDA) – Disposal in anticipation of liquidation (Section 47, paragraph 12A of Eighth Schedule of ITA, section 8(25) of VAT Act, section 9(1)(l) of TDA) Posted on July 7, 2023 by admin_kmos
BGR64 (VAT) (v2) – Temporary application of new dwellings for exempt supplies simultaneously held by developers for taxable purposes (Sections 18D, 18(1), 16(3)(o), 10(29), 9(13) of VAT Act) Posted on July 7, 2023June 7, 2024 by admin_kmos
BPR388 (ITA) – Application of de-grouping rule following previous intra-group transactions under section 45 (“Group of companies”, “controlling group company”, “controlled group company” definitions, section 9D, 41, 45 of ITA) Posted on January 30, 2023 by admin_kmos
BGR63 (VAT) – Further particulars prescribed by the Commissioner under section 20(8A)(c) Posted on January 30, 2023 by admin_kmos