Income tax - Taxable income - Closing stock - Definition of trading stock - Work in progress in the course of mining. Case no. 12463, judgment of the Tax Court, December 2008

Journal Title :
The Taxpayer
Citation :
(2009) 58 Taxpayer 13
S.A. Legislation :
Income Tax Act 58 of 1962 s. 22
Subject :
Trading stock (Words and phrases)
:
Mines and mineral resources - Taxation

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