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Interpretation Note 137 (IN137) – Recoupment of amounts deducted or set off when an asset commences to be held as trading stock (Sections 8(4)(a), 8(4)(k)(iv))

Posted on August 13, 2025 by admin_kmos
Posted in Interpretation Note 137 (IN137) - Recoupment of amounts deducted or set off when an asset commences to be held as trading stock (Sections 8(4)(a), 8(4)(k)(iv))

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← BPR414 (ITA) – Application of proviso to section 8EA(3) (Section 8EA(3))
Interpretation Note 138 (MPRRA) (IN138) – Determining the calorific value of coal for purposes of the royalty (MPRRA section 4(2) and Schedule 2) →

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