Creditor's loan consisting of capital and interest : company in liquidation paying dividend of 14 cents in rand - whether Commissioner entitled to treat portion of liquidation dividend as interest - Case no 10362, judgment of the Port Elizabeth Income Tax Special Court, delivered by Leach J, President, on 11 May 1998

Journal Title :

The Taxpayer

Citation :

(2001) 50 Taxpayer 32

S.A. Legislation :

Insolvency Act 24 of 1936 s. 103(1)

Subject :

Judgments

Liquidation

Loans

Dividends

This item appears in the following Collection(s)