Income tax : deduction - opening stock - prohibition on double deduction : sections 22 and 23B of Income Tax Act 58 of 1962 : Case 10093, judgment of the Transvaal Income Tax Special Court, delivered by Southwood J, President, on 19 September 1996

Journal Title :

The Taxpayer

Citation :

(2003) 52 Taxpayer 95

S.A. Legislation :

Income Tax Act 58 of 1962 s. 22

Income Tax Act 58 of 1962 s. 23B

Subject :

Income tax - Deductions

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