Income tax - assessed loss - requirements for carrying forward from previous year - section 20(1)(a) of Income Tax Act 58 of 1962 : Case 11773, judgment of the Tax Court held in Megawatt Park, delivered by Gildenhuys J, on 5 October 2007

Journal Title :

The Taxpayer

Citation :

(2008) 57 Taxpayer 93

S.A. Legislation :

Income Tax Act 58 of 1962 s. 20(1)(a)

Subject :

Income tax - Deductions - Losses

Set-off and counterclaim

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