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Joffe & co pty ltd v cir 1946 ad

Web5 jan. 2024 · Sacks v CIR 1946 AD 31 . An exception appears in the Insolvency Act, 24 of 1936. In terms thereof, a partnership is. ... 11 CIRv Genn & Co (Pty) Ltd 1955 (3) 5A293 (A) 301E. Web1 dec. 2024 · Deductibility of legal expenses. For purposes of determining the taxable income derived by any person from carrying on a trade, s11 (c) of the Income Tax Act, No. 58 of 1962 (Act) provides for the deduction of legal expenses which arise in the course of or by reason of a taxpayer’s ordinary trading operations. More specifically, any legal ...

DRAFT INTERPRETATION NOTE - South African Revenue Service

Web796 Table of cases Gosschalk v Rossouw 1966 2 SA 476 (C) Government of the Republic of South Africa v Basdeo 1996 1 SA 355 (A) Groenewald v Groenewald 1998 2 SA 1106 (SCA) Hall v Heyns 1991 1 SA 381 (C) Herselman v Botha 1994 1 SA 28 (A) Holomisa v Argus Newspapers Ltd 1996 2 SA 588 (W) Human v East London Daily Dispatch (Pty) … WebTwo cases from the Appellate Division of the Supreme Court (now the Supreme Court of Appeal) dealt with the meaning of the term 'ordinarily resident'. These cases were Cohen v CIR1946 AD 174, 13 SATC 362and CIR v Kuttel1992 (3) SA 242 (A), 54 SATC 298. Cohen Cohen was one of the two directors of OK Bazaars (1929) Ltd. home strength training for seniors https://gospel-plantation.com

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WebCIR v South Behar Railway Co Ltd, 12 TC 657. CIR v Indosuez W.I Carr Securities Ltd (Carr), Inland Rev Appeal, no 5 of2001. CIT, Bombay Presidency & Aden v Chunlilal B Mehta of Bombay, 1938, 6 ITR 521. Cohen v CIR, 1946 AD 174; 13 SATC 362. Cooper v Cadwalader, 1904, 5 TC 101 . COT v Tuck, 1988, 3 SA 819 (A). COT v William Dunn & … Web796 Table of cases Gosschalk v Rossouw 1966 2 SA 476 (C) Government of the Republic of South Africa v Basdeo 1996 1 SA 355 (A) Groenewald v Groenewald 1998 2 SA 1106 … WebCohen v CIR 1946 AD 174, 13 SATC 362. CIR v Epstein 1954 (3) SA 689 (A), 19 SATC 221. CIR v Kuttel 1992 (3) SA 242 (A), 54 SATC 298. Lever Bros 14 SATC 1. Rhodesia … his and hers hair salon bolton

(PDF) MTX5901 - Taw Law rebecca chimuka - Academia.edu

Category:AN ANALYSIS OFTHE SOUTH AFRICAN TAX INCENTIVE …

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Joffe & co pty ltd v cir 1946 ad

SA Tax Cases SA Tax Guide

WebBelow is arrangement of the above tax cases by category: Receipts and Accruals Tax Court Cases. Case Law. CSARS v Cape Consumers (Pty) Ltd (1999 (4) SA 1213) (61 SATC … Web2 Sacks v CIR 1946 AD 31 . 3 An exception appears in the Insolvency Act, 24 of 1936. In terms thereof, a partnership is a 'debtor' as defined in this Act and has an estate which …

Joffe & co pty ltd v cir 1946 ad

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WebThese cases were Cohen v CIR 1946 AD 174, 13 SATC 362 and CIR v Kuttel 1992 (3) SA 242 (A), 54 SATC 298. Cohen. Cohen was one of the two directors of OK Bazaars … WebJoffe and Co (Pty) Ltd v CIR 1946 AD 157 the taxpayer, a construction company, incurred liability for damages and legal costs as a result of the death …

WebJoffe & Co (Pty) Ltd v CIR (1946) 13 SATC 354 (A) at 360 ‘expenditure and losses’ Irrecoverable debt was a loss of loan capital. An amount paid under a suretyship was a … WebJoffe & Co (Pty) Ltd v CIR. Expenditure is a voluntary payment of money . Losses are possibly expenditure of an involuntary nature . Port Elizabeth Electric tramway Co Ltd v …

WebJOFFE & JOFFE LIMITED - Free company information from Companies House including registered office address, filing history, accounts, annual return, officers, charges, ... WebSolaglass Finance Co (Pty) Ltd v Commissioner for Inland Revenue 1991 (2) SA 257 (A), 53 SATC 1; Commissioner for Inland Revenue v Sunnyside Centre (Pty) Ltd 1997 (1) SA 68 (A), 58 SATC 319; and Silke op cit at 88). It was not in dispute on appeal that the taxpayer’s income was derived from

WebPort Elizabeth Electric Tramway Co Ltdv CIR 1936 CPD 241.. 18, 29 CIR v Delfos 1933 AD 242 18 FormscaffInvestments (Pty) Ltdv CIR 1993 (4) SA 76 (T) 19 CIR v Wandrag …

WebCohen v CIR 1946 AD 174, 13 SATC 362. CIR v Epstein 1954 (3) SA 689 (A), 19 SATC 221. CIR v Kuttel 1992 (3) SA 242 (A), 54 SATC 298. Lever Bros 14 SATC 1. Rhodesia Metals Ltd (In Liquidation) v COT 1938 AD 282, 9 SATC 363. Robinson v COT 1917 TPD 542, 32 SATC 41. Transvaal Associated Hide and Skin Merchants v Collector of Income … his and hers hair salon listowelWeb26 aug. 2024 · FC JOFFE PTY LTD (Entity# 653162675) is a business entity registered with Australian Securities and Investments Commission (ASIC). ... FC JOFFE PTY LTD : … his and hers hair winona mnWeb1 jan. 2015 · Port Elizabeth Electric Tramway Company Ltd v CIR, 1936 CPD 241, 8 SATC 13. Pyott Ltd v CIR, 1945 AD 128, 13 SATC 121. Solarglass Finance Limited v CIR, … his and hers halloweenWebCohen v CIR 1946 AD 174 Commissioner for the South African Revenue Service v NWK Ltd 2011 2 SA 67 (SCA) Commissioner for the South African Revenue Service v South African Custodial Services (Pty) Ltd [2012] JOL 28496 (SCA) Commissioner for the South African Revenue Service v Tradehold Ltd 2012 3 All SA 15 (SCA) his and hers hand towelsWeb1 dec. 2024 · Deductibility of legal expenses. For purposes of determining the taxable income derived by any person from carrying on a trade, s11 (c) of the Income Tax Act, … his and hers hair salon midlothian vahttp://www.saflii.org/za/cases/ZATC/2010/1.pdf home strength workout without weightsWebIn Joffe & Co (Pty) Ltd v CIR [1946]13 SATC 354, the taxpayer company carried on business as engineers in reinforced concrete. A concrete structure erected by the … homestretch atlantis furniture