Income tax : deductions - allowance in respect of future expenditure : section 24C of Act 58 of 1962 : Ce 10723, judgment of the Gauteng Special Income Tax Court, delivered by Joffe J (President) (undated)

Journal Title :

The Taxpayer

Citation :

(2003) 52 Taxpayer 196

S.A. Legislation :

Income Tax Act 58 of 1962 s. 24C

Subject :

Income tax

Income tax - Deductions

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