Income tax : purpose of travelling expenses - whether expenditure of capital or revenue nature : section 11(a) of Income Tax Act 58 of 1962 : Case 10262, judgment of the Transval Income Tax Special Court, delivered by Wunsh J, President on 29 September 1999

Journal Title :

The Taxpayer

Citation :

(2003) 52 Taxpayer 112

S.A. Legislation :

Income Tax Act 58 of 1962 s. 11(a)

Subject :

Income tax - Deductions for expenses

Travel

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