BCR49 (ITA) – Deductibility of insurance premiums in respect of an environmental maintenance programme guarantee (Section 11(a), section 23(g), section 23L) Posted on January 23, 2019January 23, 2019 by admin_kmos
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