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
BPR387 (ITA) – Attribution of nett income to a public benefit organisation (Sections 9D, 10(1)(cN)) Posted on December 28, 2022 by admin_kmos
BPR384 (ITA) – Cession to special trust of the beneficiary’s loan account (“Donation” definition, sections 54, 55, paragraphs 38, 39 of Eighth Schedule) Posted on November 23, 2022 by admin_kmos
BPR383 (ITA) – Transfer of profits for group tax purposes between controlled foreign companies (Sections 9D(2A) and 9D(9)) Posted on November 23, 2022 by admin_kmos
BPR385 (ITA) – Use of preference share proceeds to fund employee share ownership plan (“Gross income”, “instrument”, sections 8E, 8EA, 10, 24J, 54, 58, 64F, 64G, paragraphs 19, 20, 38, 39, 43A, 80 of Eighth Schedule) Posted on November 23, 2022 by admin_kmos