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BPR174 (ITA) – ​Receipts of an incentive trust and vesting of shares in qualifying employee (“Gross income” definition, paragraph 11(1)(d), paragraph 20(1)(h)(i) 80(1) of Eighth Schedule)

Posted on January 23, 2019 by admin_kmos
Posted in BPR174 (ITA) - (Some of the guidance contained in this ruling is affected by subsequent law changes. Refer to BPR354) ​Receipts of an incentive trust and vesting of shares in qualifying employee

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← BPR175 (ITA) (VAT) – Debt purchase transactions (Section 11(a), section 23(g), section 24J of ITA, “enterprise” definition, section 7(1)(a), section 12(a) of VAT Act)
BPR173 (ITA) – Repayment of shareholder loan from proceeds of a new issue of ordinary shares (Section 19, paragraph 12A of Eighth Schedule) →

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