Income tax : deductions - film allowance - partnership purchasing film - whether partner admitted to partnership after purchase entitled to allowance : section 24F of Income Tax Act 58 of 1962 : Rane Investment Trust v CSARS, judment of the Supreme Court of Appeal delivered on 20 May 2003

Journal Title :

The Taxpayer

Citation :

(2003) 52 Taxpayer 154

S.A. Cases Cited :

Rane Investment Trust v CSARS

S.A. Legislation :

Income Tax Act 58 of 1962 s. 24F

Subject :

Moving-pictures - Taxation

Moving-picture industry - Taxation

Partnership

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