BPR373 (STT) – STT treatment of the proposed transfer of listed shares to the applicant in order to hedge its exposure under over-the-counter derivative transactions (Section 8(1)(q) of STT Act) Posted on May 27, 2022May 27, 2022 by admin_kmos
BGR60 (ITA) – Disqualification as a qualifying company under section12R(4)(b) Posted on April 3, 2022 by admin_kmos
BCR78 (ITA) – Employee share incentive scheme – shares in a foreign company (“Gross income”, trade”, “asset”, “proceeds”, “capital gain”, “disposal” definitions, section 6quat, 10B, 11(a), 23H) Posted on March 2, 2022 by admin_kmos
BGR59 (VAT) – Calculation of VAT for table games of chance (Sections 8, 16(3), 16(4), 72 of VAT Act) Posted on January 10, 2022 by admin_kmos
BGR58 (ITA) – Purchase of different types of annuities at retirement (“Pension fund”, “pension preservation fund”, “provident fund”, “provident pres. fund”, “retirement annuity fund” definitions) Posted on January 10, 2022 by admin_kmos
BPR369 (ITA) – Deductibility of interest incurred pursuant to liquidation of company (Section 11(a), 24J(2)) Posted on November 6, 2021 by admin_kmos
BGR57 (VAT) – Whether “consideration” includes amount of transfer duty for purposes of calculating notional input tax deduction on acquisition of second-hand fixed property (Section 16 VAT Act) Posted on November 6, 2021 by admin_kmos
BPR370 (ITA) (STT) (TDA) – Registration of shares in the name of beneficial holder (Section 54, 55, 57, 58, paragraph 11, 35 of Eighth Schedule, section 2 of STT Act, section 2 of TDA) Posted on November 6, 2021November 6, 2021 by admin_kmos
BPR368 (ITA) – Payments made pursuant to an agreement relating to a permission to occupy (“Donation” definition, section 11(a), 23(g), 54, 55, 58) Posted on November 6, 2021 by admin_kmos
BCR77 (ITA) – Capital gains tax consequences of in specie distribution by company to its shareholders (Paragraphs 75, 76B of Eighth Schedule) Posted on July 25, 2021 by admin_kmos