Set-off of assessed losses : uncertainty continues ITC 1830 70 SATC 123

Authors :

Olivier, L

Journal Title :

De Jure

Citation :

(2009) 42 DJ 327

S.A. Cases Cited :

ITC 1830 70 (2008) SATC 123

S.A. Legislation :

Income Tax Act 58 of 1962 s. 20

Subject :

Income tax

Set-off and counterclaim

Income tax - Deductions - Losses

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