Income tax : deduction - overseas travelling expenses disallowed - imposition of additional tax - Section 76(1)(c) of Income Tax Act 58 of 1962 - Case 10222, judgment of the Eastern Cape Income Tax Special Court delivered by Leach J, President on 18 December 1996

Journal Title :

The Taxpayer

Citation :

(2001) 50 Taxpayer 95

S.A. Legislation :

Income Tax Act 58 of 1962 s. 76(1)(c)

Constitution of the Republic of South Africa, 1996 s. 82

Subject :

Judgments

Income tax - Deductions for expenses

Travel

Tax evasion

Estoppel

This item appears in the following Collection(s)