Income tax : deduction - interest on loan use for purpose of trade - continuation of interest payment after trade failed - Section 11(a) of Income Tax Act 58 of 1962 - ITS 1627, judgment of the Transvaal Invome Tax Special Court delivered by Labe J, President, on 11 March 1997

Journal Title :

The Taxpayer

Citation :

(2001) 50 Taxppayer 216

S.A. Legislation :

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

Subject :

Judgments

Income tax - Deductions

Loans

Interest - Taxation

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