The premier, the member of cabinet, and the commissioner : an evaluation of Income Tax case no 1837

Authors :

Van Coller, A

Journal Title :

South African Mercantile Law Journal

Citation :

(2011) 23 SA Merc LJ 114

S.A. Cases Cited :

Commissioner for South African Service v Thor Chemicals SA (Pty) Ltd (62 SATC 208 at 316D)

Port Elizabeth Electric Tramway Co Ltd v Commissioner for Inland Revenue 1936 CPD 241, 8 SATC 13

S.A. Legislation :

Income Tax Act 58 of 1962 s. 11(c)

Subject :

Income tax

Taxpayer

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