BPR261 (ITA) – Repurchase of restricted equity instruments (Section 8C, paragraph 20(3)(b), paragraph 80(2), paragraph 80(2A) of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR262 (ITA) – Employer-provided transport service (Paragraph 2(e), paragraph 10(1)(b), paragraph 10(2)(b) of Seventh Schedule) Posted on January 23, 2019 by admin_kmos
BPR263 (ITA) – Hybrid interest (Section 8FA, section 10(1)(k)(i), “interest” definition of section 24J(1), section 24JB(2)(b), section 64D, section 64E, section 64EA, section 64F, section 64FA) Posted on January 23, 2019 by admin_kmos
BPR264 (ITA) – Venture capital company shares (Section 12J(1), “Equity share”, “controlled group company”, “venture capital share”, “qualifying company”, “qualifying share” definitions) Posted on January 23, 2019 by admin_kmos
BPR265 (ITA) – Amalgamation transaction (Section 19, section 44, paragraph 12A of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR266 (ITA) – Acquisition of a business in exchange for the assumption of liabilities and the issuing of a loan note (Section 7B, section 11(a), section 23(g), section 23N, section 24J(2)) Posted on January 23, 2019 by admin_kmos
BPR267 (ITA) – Dividends tax and the most favoured nation clause in a tax treaty (Section 64G(3), section 108, SA-Sweden DTA, SA-Kuwait DTA) Posted on January 23, 2019 by admin_kmos
BPR268 (ITA) – Corrective payments (Section 8(4)(a), section 11(a), section 23(g)) Posted on January 23, 2019 by admin_kmos
BPR269 (ITA) – Income tax consequences of a share buy-back between two controlled foreign companies (“Foreign dividend”, “foreign return of capital”, section 10B, paragraph 64B of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR270 (ITA) (TDA) – Restructuring of property portfolio under the corporate rules (Sections 25BB(4), 29A, 40CA, 42, paragraph 20(1)(a) of Eighth Schedule of ITA, section 9(1)(l)(i) of TDA) Posted on January 23, 2019 by admin_kmos