Allowance under the Income Tax Act for expenditure probably to be incurred under a contract in a future year

Authors :

Williams, R C

Journal Title :

South African Law Journal

Citation :

(1997) 114 SALJ 464

S.A. Cases Cited :

ITC 1601 (1996) 58 SATC 172

S.A. Legislation :

Income Tax Act 58 of 1962 s. 24(c)

Subject :

Income tax - Deductions for expenses

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