Income tax : losses from trade incurred by resident : whether trade carried on in Republic for purpose of set-off : section 20 of Income Tax Act 58 of 1962 : Case 11156, judgment of the Tax Court, Cape Town, deliverd by Blignault, J, President, on 7 April 2004

Journal Title :

The Taxpayer

Citation :

(2005) 54 Taxpayer 214

S.A. Legislation :

Income Tax Act 58 of 1962 s. 20

Subject :

Foreign exchange - Taxation

Income tax - Deductions - Losses

Set-off and counterclaim

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