Factory-consumption condition restricts solar module parts exemption and excludes imported aluminium profiles fabricated outside the production factor...
Call-recording requirements for institutional-investor client communications become non-mandatory, while institutional-investor status adopts the exis...
Restricted silver imports may clear under a valid import authorisation without additional status or exchange-routing requirements unless expressly imp...
Amended section 115UB deems non-business losses accumulated by an investment fund up to 31 March 2019 to be losses of unit holders holding units on that date. Unit holders may therefore carry forward their proportionate attributed share under the amended regime, rather than the fund retaining those losses. The disallowance of such carry-forward was set aside, subject to verification of the unit holder's factual entitlement and the losses attributed by the investment fund.
Amended section 115UB deems non-business losses accumulated by an investment fund up to 31 March 2019 to be losses of unit holders holding units on that date. Unit holders may therefore carry forward their proportionate attributed share under the amended regime, rather than the fund retaining those losses. The disallowance of such carry-forward was set aside, subject to verification of the unit holder's factual entitlement and the losses attributed by the investment fund.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4908 
