Sales after the cessation of trade and the inherent anomaly in the general deduction formula of the Income Tax Act  : Robin Consolidated Industries Ltd v Commissioner for Inland Revenue 1997 (3) SA 654 (SCA)

Authors :

Swart, G J

Journal Title :

Tydskrif vir Hedendaagse Romeins-Hollandse Reg

Citation :

(1997) 60 THRHR 683

S.A. Cases Cited :

Robin Consolidated Industries Ltd v Commissioner for Inland Revenue 1997 (3) SA 654 (SCA)

S.A. Legislation :

Income Tax Act 58 of 1962

Subject :

Judgments

Income tax

Insolvency

Companies - Taxation

Liquidation

Law -Interpretation and construction

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