BPR305 (ITA) – Registration of units in the name of the beneficial owners (Section 54, paragraph 2 of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR287 (ITA) – Disposal of vacant land in exchange for shares (Section 42(1), paragraph (a) of definition of “asset-for-share transaction”) Posted on January 23, 2019 by admin_kmos
BPR227 (ITA) (STT) – Share subscription transaction followed by two share repurchase transactions (Sections 9C, 10(1)(k), 64E, 64EA, 64F, paragraphs 3, 4, 11, 35 of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR215 (ITA) – Source and nature of satellite capacity fees (“Gross income” definition, “service fee” definition of section 51A, section 51B) Posted on January 23, 2019 by admin_kmos
BPR207 (ITA) – Merger of two controlled foreign companies (CFCs) (Section 9H(6), section 24BA, section 44) Posted on January 23, 2019January 23, 2019 by admin_kmos
BPR56 (ITA) (VAT) – Taxability of income and capital gains in the hands of vesting beneficiaries whether a resident or not (Section 25B, paragraph 80 of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR1 (VAT) – Definition of enterprise, zero-rating of salvage services, input tax deduction in respect of personal subsistence of employees (“Enterprise”, “input tax”, “vendor”, sections 11, 17, 23) Posted on January 23, 2019 by admin_kmos
BPR2 (ITA) – Method for determination of the interest amount that accrues on the collection of a distressed debtors book (Section 24J) Posted on January 23, 2019 by admin_kmos
BPR3 (ITA) – Method for determination of the valuation date value of financial instruments listed on a recognised exchange to be used for CGT purposes (9D, paragraphs 1, 26, 29 Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR4 (VAT) – Definition of enterprise, exemption of goods on importation (“Enterprise”, “input tax”, “vendor”, section 7(1)(b), section 13(3), section 23(1), Schedule 1, Item 470.01) Posted on January 23, 2019 by admin_kmos