The meaning of "expenditure" for purposes of section 11 (A) and (GA) of the Income Tax Act 58 of 1962

Authors :

Van Zyl, S P

Journal Title :

Obiter

Citation :

(2012) 33 Obiter 186

S.A. Cases Cited :

CSARS v Labat Africa Ltd [2011] ZASCA 157

Concentra (Pty) Ltd v CIR 12 SATC 95

Caltex Oil (SA) Limited v SIR 1975 1 SA 665 (A) 674

Burgess v CIR 1993 4 SA 161 (A) 167

S.A. Legislation :

Income Tax Act 58 of 1962

Subject :

Income tax

Tax deductions

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