Income tax : deductions - farm owning company paying remuneration for management to shareholders (three trusts) and another - Commissioner disallowing portion of remuneration paid as being excessive - Section 11(a) and section 23(g) of the Income Tax Act 58 of 1962 - Case 9610, judgment of the Cape Income Tax Special Court, delivered by Conradie J, President

Journal Title :

The Taxpayer

Citation :

(2001) 50 Taxpayer 113

S.A. Legislation :

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

Income Tax Act 58 of 1962 s. 23(g)

Subject :

Judgments

Income tax - Deductions

Farm land (Taxation)

Trusts and trustees

Shareholders

This item appears in the following Collection(s)