n SA Mercantile Law Journal = SA Tydskrif vir Handelsreg - The premier, the member of cabinet, and the commissioner : an evaluation of Income Tax Case No 1837 : case notes
|Article Title||The premier, the member of cabinet, and the commissioner : an evaluation of Income Tax Case No 1837 : case notes|
|© Publisher:||Juta Law Publishing|
|Journal||SA Mercantile Law Journal = SA Tydskrif vir Handelsreg|
|Author||Arthur Van Coller|
|Publication Date||Jan 2011|
|Pages||114 - 122|
|Keyword(s)||University of Fort Hare|
In Tax Case No 1837 (71 SATC 177 (2009)), Van Reenen J delivered a judgment in the Cape Tax Court in an appeal by a taxpayer against an assessment by the Commissioner of the South African Revenue Service. This assessment disallowed a claimed deduction from income of legal costs incurred by the taxpayer in resisting a civil claim of defamation.
Article metrics loading...