Income tax : income - discretionary award to informant by police - whether constituting gross income for services rendered : paragraph (c) of the definition of gross income in section 1 of the Income Tax Act 58 of 1962 : CSARS v Kotze, judgment of the Cape Provincial Division (Case A447/2001)

Journal Title :

The Taxpayer

Citation :

(2003) 52 Taxpayer 56

S.A. Cases Cited :

CSARS v Kotze, judgment of the Cape Provincial Division (Case A447/2001)

S.A. Legislation :

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

Subject :

Deferred compensation - Taxation

Gross income

Words and phrases - services rendered

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