Expenditure incurred unclaimed by creditor but not yet prescribed : written back to income account - whether recoupment of expenditure. Section 8(4)a of Income tax Act 58 of 1962. Omnia Fertilizer Ltd V CSARS, judgment of the Supreme Court of Appeal delivered on 13 March 2003

Journal Title :

The Taxpayer

Citation :

(2003) 52 Taxpayer 175

S.A. Cases Cited :

Omnia Fertilizer Ltd V CSARS

S.A. Legislation :

Income Tax Act 58 of 1962 s. 8(4)(a)

Subject :

Income tax - Deductions for expenses

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