The justification for section 79(1) of the Income Tax Act and the hypothetical application of the doctrine of substantive legitimate expectations in the tax context

Authors :

Burt, K

Journal Title :

South African Law Journal

Citation :

(2004) 121 SALJ 544

S.A. Legislation :

Income Tax Act 58 of 1962 s. 79(1)

Subject :

Assessment

Income tax - Deductions

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