Income tax : deductions - expenditure claimed as incurred in the course of farming : sections 11(a) and 26 of Income Tax Act 58 of 1962 - CSARS v C J Smith, judgment of the Supreme Court of Appeal (Case 563/2001)

Journal Title :

The Taxpayer

Citation :

(2002) 51 Taxpayer 188

S.A. Legislation :

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

Income Tax Act 58 of 1962 s. 26

Subject :

Judgments

Income tax - Deductions for expenses

Agricultural - Taxation

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