Can expenditure on interest be "of a capital nature" and on that ground be non-deductible for income tax purposes?

Authors :

Williams, R C

Journal Title :

South African Law Journal

Citation :

(1997) 114 SALJ 641

S.A. Cases Cited :

Commissioner for Inland Revenue v Genn & Co (Pty) Ltd 1955 (3) SA 293 (A)

S.A. Legislation :

Income Tax Act 58 of 1962

Subject :

Capital gains tax

Income tax

This item appears in the following Collection(s)