Income : accruals - motor manufacturer using cars for leasing to staff and for promotional purposes - whether proceeds of sale of such vehicles revenue or capital - Section 11(a) of Income Tax Act 58 pof 1962 - Commissioner, SARS v Volkswager of SA (Pty) Ltd 2001 (2) SA 42 (SCA)
| dc.date.accessioned | 2017-05-29T10:21:26Z | |
| dc.date.available | 2017-05-29T10:21:26Z | |
| dc.date.issued | 2001 | en |
| dc.description.citationssa | Commissioner, SARS v Volkswager of SA (Pty) Ltd 2001 (2) SA 42 (SCA) | en |
| dc.description.jurisdiction | General | en |
| dc.description.legislationsa | Income Tax Act 58 of 1962 s. 11(a) | en |
| dc.identifier.citation | (2001) 50 Taxpayer 116 | en |
| dc.identifier.issn | 0040-0270 | en |
| dc.identifier.uri | http://hdl.handle.net/20.500.12144/16821 | |
| dc.language | eng | en |
| dc.publisher | The Taxpayer | en |
| dc.subject | Judgments | en |
| dc.subject | Income | en |
| dc.subject | Sales | en |
| dc.subject | Tax evasion | en |
| dc.subject | Capital | en |
| dc.subject | Motor vehicles | en |
| dc.subject | Leases | en |
| dc.title | Income : accruals - motor manufacturer using cars for leasing to staff and for promotional purposes - whether proceeds of sale of such vehicles revenue or capital - Section 11(a) of Income Tax Act 58 pof 1962 - Commissioner, SARS v Volkswager of SA (Pty) Ltd 2001 (2) SA 42 (SCA) | en |