Expenditure incurred in the production of income must be distinguished from a distribution of income already earned : the former is deductible for income tax purposes, the latter is not  : ITC 1700 (2001) 63 SATC 206

Authors :

Williams, R C

Journal Title :

Obiter

Citation :

(2003) 24 Obiter 525

Subject :

ITC 1700 (2001) 63 SATC 206

Income tax - Deductions for expenses

This item appears in the following Collection(s)