n Professional Accountant - Ruling on tax deductibility of interest

Volume 2007 Number 1
  • ISSN : 1680-7537


The deductibility of certain interest by a company was considered by the High Court in the recent judgement in Sallies Ltd v C:SARS. This involved an application of sections 11(a) and 23 (f) and (g) of the Income Tax Act to the particular facts.

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