The evolution of the test for "in the production of income" : The Commissioner of South African Revenue v BP South Africa (Pty) Ltd 2006 (5) SA 559 (SCA)

Authors :

Etsebeth, V

Journal Title :

Tydskrif vir die Suid-Afrikaanse Reg

Citation :

(2007) TSAR 214

S.A. Cases Cited :

Commissioner, South African Revenue Service v BP South Africa (Pty) Ltd 2006 (5) SA 559 (SCA)

Subject :

Judgments

Income tax - Deductions

Loans

Words and phrases - in the production of income

Income tax - Deductions for interest

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