BPR353 (MPRA) – Linear adjustment of gross sales of unrefined mineral resource (Section 6(2), 6A, schedule 2 of MPRA) Posted on October 15, 2020 by admin_kmos
BPR352 (ITA) – Taxation of employees participating in an option programme (“Gross income” definition, section 8C, paragraph 58 of Eighth Schedule) Posted on October 15, 2020 by admin_kmos
BPR351 (ITA) (STT) – Waiver of an intra group loan to, and subsequent liquidation distribution by a subsidiary (Section 10(1)(k), 47, 64FA, paragraph 12A, 43A of Eighth Schedule, section 8 of STT Act) Posted on October 15, 2020 by admin_kmos
BPR350 (ITA) – Vesting of a capital gain in a trust beneficiary and deferral of its payment (Section 7C, paragraph 80(2) of Eighth Schedule) Posted on October 15, 2020 by admin_kmos
BPR349 (ITA) – Acquisition of equity shares in non-resident REIT (“Foreign dividend”, “foreign partnership”, “beneficial owner” definition, section 10B, 64D, 64F, 64G) Posted on October 15, 2020 by admin_kmos
BPR348 (ITA) – Income tax consequences for a public benefit organisation (PBO) lending funds to qualifying entrepreneurs (Section 10(1)(cN) of ITA) Posted on August 20, 2020 by admin_kmos
BPR347 (ITA) (VAT) (STT) – When the temporary setting aside of voluntary liquidation proceedings will not jeopardise roll-over relief (Section 47 of ITA, section 8(25) of VAT Act) Posted on August 20, 2020 by admin_kmos
BPR346 (ITA) – Tax implications resulting from the elimination of intra-group loans (Section 19, 64F(1)(a) of ITA) Posted on August 20, 2020 by admin_kmos
BPR345 (ITA) (STT) – Asset-for-share transactions followed by an unbundling transaction and a sale of shares to a third party (Sections 24BA, 42, 46 of ITA) Posted on August 20, 2020 by admin_kmos
BPR344 (ITA) (STT) – Transfer of listed financial instruments to collective investment schemes in exchange for participatory interests (Section 42, paragraph 20, 61 of Eighth Schedule) Posted on August 20, 2020 by admin_kmos