Income tax : deduction - interest on loan to partner used by him in substitution of his capital account in partnership - section 11(a) of Income Tax Act 58 of 1962 - Case 10448, judgment of the Transvaal Income Tax Special Court delivered by Van Dijkhorst J, President, on 22 July 1999

Journal Title :

The Taxpayer

Citation :

(2002) 51 Taxpayer 228

S.A. Legislation :

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

Subject :

Judgments

Income tax - Deductions

Capital

Loans

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