BPR76 (ITA) – Nature of income in the hands of a vested beneficiary of a trust (Section 10(1)(k)(i), section 25B) Posted on January 23, 2019 by admin_kmos
BPR77 (ITA) – Transfer of compensation award granted to an incapacitated person to a trust to be administered by trustees for the benefit of that person (Paragraph 11 of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR78 (ITA) – Income tax consequences of leasehold improvements for both the lessor and the lessee (Section 11(g), section 11(h)) Posted on January 23, 2019 by admin_kmos
BPR79 (ITA) – Income tax implications for the land owner and the developer relating to the establishment of a residential township development in terms of lease agreements (Sections 11(a), 11(h), 22) Posted on January 23, 2019 by admin_kmos
BPR80 (ITA) – Donation of shares (“Dividend” definition, section 54, section 56, section 64) Posted on January 23, 2019 by admin_kmos
BPR81 (ITA) – Determination of the value of the taxable benefit of residential accommodation (Paragraph 9(7) of Seventh Schedule) Posted on January 23, 2019 by admin_kmos
BPR82 (ITA) – Permanent establishment and royalties (Section 9(1)(b), section 10(1)(h), section 108) Posted on January 23, 2019 by admin_kmos
BPR107 (ITA) – Recoupment of lease premium and rental amounts previously allowed as deductions in respect of a leased property (Section 8(5), paragraphs 20(1)(a), 20(1)(h)(ii)(aa) of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR108 (ITA) – Issue of redeemable preference shares from reserves available for distribution (“Dividend” definition) Posted on January 23, 2019 by admin_kmos
BPR109 (ITA) – Loan granted with embedded option (Section 22, section 24J, paragraph 18, paragraph 20(1)(a), paragraph 20(c)(ix), paragraph 35, paragraph 43, paragraph 58 of Eighth Schedule) Posted on January 23, 2019 by admin_kmos