Income tax : set-off of company's pre-liquidation losses agains post-liquidation income - whether liquidators carried on the company's trade : section 20 of Income Tax Act 58 of 1962 : Case 10916, judgment of the Cape Income Tax Special Court delivered by Davis J, President, on 20 August 2002

Journal Title :

The Taxpayer

Citation :

(2003) 52 Taxpayer 209

S.A. Legislation :

Income Tax Act 58 of 1962 s. 20

Subject :

Income tax

Liquidation - Taxation

Companies - Taxation

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