BPR395 (ITA) (STT) – Termination of a venture capital company (Sections 12J, 44 of ITA, section 8(1)(a) of STT Act) Posted on November 22, 2023 by admin_kmos
BPR398 (ITA) (STT) – Disposal of shares in a property development arrangement (“Contributed tax capital”, “gross income”, “dividend”, “equity share”, s 8E, 8EA, 40C, para 43A of ITA, s 1, 2, 6 of STT) Posted on November 22, 2023 by admin_kmos
BPR397 (ITA) (STT) – Income tax, STT consequences of an amalgamation (“Trading stock”, “capital asset”, “disposal”, “amalgamation”, “Transfer” definitions, s 44, para 11 of 8th Sch, s 8 of STT) Posted on November 22, 2023 by admin_kmos
BPR396 (ITA) – Settlement of shareholder’s loans (Sections 8(4)(a), 8(4)(l), 19, paragraph 12A of Eighth Schedule of ITA) Posted on November 22, 2023 by admin_kmos
BPR394 (ITA) – Instalment sale agreements and their sale to a non resident (“Gross income”, 11(a), 23(g), 24(1), 24J(1) “interest” definition, 50A “interest” definition) Posted on July 7, 2023 by admin_kmos
BPR393 (ITA) – Income tax consequences resulting consecutive asset-for-share transactions (“Trading stock”, 41(1) “capital asset”, “asset-for-share transactions” definitions, “asset”, “capital asset” of Eighth Schedule) Posted on July 7, 2023 by admin_kmos
BPR392 (ITA) – Sale of shares in a controlled foreign company (CFC) (Sections 9D(2A), 9H(3)(b)) Posted on July 7, 2023 by admin_kmos
BPR391 (ITA) – Tax consequences of the termination of an en commandite partnership (“Asset”, “disposal”, “value shifting arrangement” definitions, paragraph 11 of Eighth Schedule) Posted on July 7, 2023 by admin_kmos
BPR390 (ITA) (VAT) (TDA) – Disposal in anticipation of liquidation (Section 47, paragraph 12A of Eighth Schedule of ITA, section 8(25) of VAT Act, section 9(1)(l) of TDA) Posted on July 7, 2023 by admin_kmos
BPR388 (ITA) – Application of de-grouping rule following previous intra-group transactions under section 45 (“Group of companies”, “controlling group company”, “controlled group company” definitions, section 9D, 41, 45 of ITA) Posted on January 30, 2023 by admin_kmos