Can the court adapt the Income Tax Act?

Authors :

De Koker, A

Journal Title :

South African Law Journal

Citation :

(1985) 102 SALJ 624

S.A. Cases Cited :

Commissioner for Inland Revenue v Nemojim (Pty) Ltd 1983 (4) SA 935 (A); 45 SATC 241

S.A. Legislation :

Income Tax Act 58 of 1962

Subject :

Judgments

Dividends - Taxation

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