Income tax : deduction - funds of taxpayers stolen by auditor or employee of auditor - whether loss incurred in the production of taxpayers' income - Section 11(a) of Income Tax Act 58 of 1962 - Cases Nos 10436/7, judgment of the Transvaal Income Tax Special Court delivered by Kirk-Cohen J, President, on 1 June 1998

Journal Title :

The Taxpayer

Citation :

(2002) 51 Taxpayer 158

S.A. Legislation :

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

Subject :

Judgments

Income tax - Deductions

Auditors - Legal status, laws etc.

Fraud

Company law - Corrupt practices

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