Income : accruals - motor manufacturer using cars for leasing to staff and for promotional purposes - whether proceeds of sale of such vehicles revenue or capital - Section 11(a) of Income Tax Act 58 pof 1962 - Commissioner, SARS v Volkswager of SA (Pty) Ltd 2001 (2) SA 42 (SCA)

Journal Title :

The Taxpayer

Citation :

(2001) 50 Taxpayer 116

S.A. Cases Cited :

Commissioner, SARS v Volkswager of SA (Pty) Ltd 2001 (2) SA 42 (SCA)

S.A. Legislation :

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

Subject :

Judgments

Income

Sales

Tax evasion

Capital

Motor vehicles

Leases

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