BCR88 (ITA) – En commandite partners investing in solar assets (Sections 12B(1)(h), 24H, 20(1)(b), 20(2A)(a) of the VAT Act) Posted on April 9, 2024 by admin_kmos
BCR86 (ITA) – Waiver of debt by an employer – unwinding of a share purchase scheme (Section 10(1)(nE), 19, paragraph 2 of Fourth Schedule, 2(h) of Seventh Schedule, 12A, 20(3)(b) of Eighth Schedule) Posted on November 22, 2023 by admin_kmos
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
BCR84 (ITA) – Transfer of funds held in trust to a “beneficiary fund” (Sections 55(1), 58(1), paragraphs 35, 38 of Eighth Schedule) Posted on December 28, 2022 by admin_kmos
BCR85 (ITA) – En commandite partnerships investing in photovoltaic solar energy plants (Sections 12B(1)(h), 12B(2), 24H) Posted on December 28, 2022 by admin_kmos
BCR82 (ITA) – Deductibility of mining rehabilitation insurance premiums (Sections 8(4)(a), 11(a), 23(c), 23(g), 23H, 23L) Posted on November 23, 2022 by admin_kmos
BCR83 (ITA) – Simultaneous unbundling of shares held in more than one listed company (Section 46, paragraphs 75, 31(1)(a) of Eighth Schedule) Posted on November 23, 2022 by admin_kmos
BCR81 (ITA) – Hybrid equity interest or third-party backed share (Sections 8E, 8EA) Posted on September 23, 2022 by admin_kmos
BCR80 (ITA) (EDA) – Tax implications for resident beneficiaries of a foreign pension trust (Sections 7(1), 9HA, 11F, 25B, 54, 55, 58, paragraphs 20(1), 35(1), 54, 80, 81 Eighth Sch, section 3 of EDA) Posted on September 23, 2022 by admin_kmos
BCR79 (ITA) – Cancellation of share exchange (Paragraph 3(c), 4(c), 11(2)(o), 20(4) of Eighth Schedule of ITA) Posted on July 27, 2022 by admin_kmos