Income tax : income - farming company - whether proceeds of grant of right to remove sand revenue or capital - Samril Investments (Pty) Ltd v CSARS, judgment of the Supreme Court of Appeal (Case 426/2001)

Journal Title :

The Taxpayer

Citation :

(2002) 51 Taxpayer 225

Subject :

Judgments

Agricultural - Taxation

Income tax - Deductions for expenses

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