n Without Prejudice - The deduction of refunded income : curiouser and curiouser : tax

Volume 8, Issue 6
  • ISSN : 1681-178X



In a recent case ( 69 SATC 226), the Gauteng Tax Court was called on to adjudicate whether, in terms of section 11(a) of the Income Tax Act, amounts subjected to tax in one year of assessment and refunded in a later year of assessment were deductible in the year in which the obligation to refund the amounts was incurred.

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