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