Income tax : Acquisition of shares - Capita investment or trading stock - Trading stock provisions of the Act

Journal Title :

The Taxpayer

Citation :

(2009) 58 Taxpayer 209

S.A. Cases Cited :

Angolvaal Mining Limited v Commissioner for the South African Revenue Service Supreme Court of Appeal 22 September 2009, Case no. 411/08

S.A. Legislation :

Income Tax Act 58 of 1962 s. 22

Subject :

Income tax - Deductions - Losses

Company law - Shares - Acquisition

Capital

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