BPR411 (ITA) (VAT) – Tax consequences of a deemed input tax deduction under the VAT Act (“Gross income”, “asset” definitions of ITA, “input tax” definition, section 8, 16 of VAT Act) Posted on October 26, 2024 by admin_kmos
BPR410 (ITA) – Disposal by a controlled foreign company of equity shares in a foreign company (Section 9H(3), paragraph 64B of Eighth Schedule of ITA) Posted on October 26, 2024October 26, 2024 by admin_kmos
BPR405 (ITA) – Third-party backed shares and hybrid interest (Sections 8EA, 8FA, 10(1)(k), 24J definition of “interest”, 64F) Posted on August 28, 2024 by admin_kmos
BPR406 (ITA) – Treaty relief – Supplementary pension fund payments (Section 10(1)(gC), Article 18 of SA-Belgium DTA) Posted on August 28, 2024 by admin_kmos
BPR407 (ITA) – Generation and supply of renewable energy (Section 12BA) Posted on August 28, 2024 by admin_kmos
BPR408 (ITA) (STT) – Corporate restructuring using section 42 (Section 1 definitions of “contributed tax capital”, “trading stock”, 24BA, 40CA, 41, 42, “capital asset”, paragraph 20 of Eighth Sch) Posted on August 28, 2024 by admin_kmos
BPR409 (ITA) (STT) – Acquisition by a public benefit organisation of forfeited share incentive scheme shares (Sections 10(1)(cN), paragraph 63A of Eighth Schedule, “transfer”, 8(1)(d) of STT Act) Posted on August 28, 2024 by admin_kmos
BPR404 (ITA) – Expenditure incurred in respect of environmental conservation (Sections 37C and 37D of ITA) Posted on July 31, 2024 by admin_kmos
BPR403 (ITA) – Taxation of covered persons in respect of equity linked notes (Section 24JB) Posted on December 23, 2023 by admin_kmos
BPR402 (ITA) – Transfer of long-term insurance business to a local branch of a foreign reinsurer (Various short-term insurance definitions, sections 11(a), 25B, 28, 29A, paragraph 11 of Eighth Schedule) Posted on December 23, 2023 by admin_kmos