Income tax : deduction - interest on shareholders' loans - loans arising from dividends declared by company from surplus cash - section 11(a) of Income Tax Act 58 of 1962 - CSARS v Scribante Construction (Pty) Ltd, judgment of the Supreme Court of Appeal delivered on 14 May 2002

Journal Title :

The Taxpayer

Citation :

(2002) 51 Taxpayer 117

S.A. Legislation :

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

Subject :

Judgments

Income tax - Deductions

Dividends - Taxation

Shareholders

Loans

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