The scope of the expression 'necessarily incurred' in section 18(1) of the Income Tax Act
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SA Mercantile Law Journal
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Bato Star Fishing (Pty) Ltd v Minister of Environmental Affairs and Tourism and Others, When interpreting a statutory provision the primary consideration is ascertaining and giving effect to Parliament's intention, The meaning of the expression 'necessarily incurred', Section 18(1)(d) prescribes necessity as a requirement for deductibility
Citation
2013 SA Merc LJ 184