Promissory notes in the context of section 11(a)

Authors :

Meyerowitz, D

Journal Title :

The Taxpayer

Citation :

(2007) 56 Taxpayer 190

S.A. Legislation :

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

Bills of Exchange Act 34 of 1964 s. 91(1)(a)

Subject :

Taxation

Expenditure incurred in production of income

Promissory notes

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