Income tax : carrying forward assessed loss - whether company carried on trade during the relevant year - section 20 of Act 58 of 1962 - case 11329, judgment of the Tax Court, Johannesburg, delivered by Satchwell J, President on 10 August 2005

Journal Title :

The Taxpayer

Citation :

(2006) 55 Taxpayer 72

S.A. Legislation :

Income Tax Act 58 of 1962 s. 20

Subject :

Assessment

Income tax - Deductions - Losses

Words and phrases - trade

Holding companies

Subsidiary companies

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