Cir v african products manufacturing co ltd
WebAfrican Income Tax Volume 1 (1995 ff)) by De Koker at par 2-5; CIR v Cape Consumers (Pty) Ltd 1999 4 SA 1213 (C) 1223AI]. In Secretary for Inland Revenue v Smant 1973 1 … WebJoffe & Co (Pty) Ltd v CIR . Watermeyer CJ explained the distinction between the words “loss” and “expenditure” as follows: 3 “In relation to trading operations the word [loss] is sometimes used to signify a ... SARS v Labat Africa Ltd. 2013 (2) SA 33 (SCA), 74 SATC 1; Ackermans Ltd v C: SARS. 2011 (1) SA 1 (SCA), 73 SATC 1. 7. ITC ...
Cir v african products manufacturing co ltd
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Webexpressly not bound by a deceased’s will nor to a nomination form. In Mashazi v African Products Retirement Benefit Provident Fund and another 2003 (1) SA 629 (W) at 632I-J, Hussain J said this: ‘Section 37C of the Act was intended to serve a social function. It was enacted to protect dependancy, even over the clear wishes of the deceased. WebApr 17, 2024 · See also Commissioner South African Revenue Service v Cape Consumers (Pty) Ltd 1999 (4) SA 1213 (C), 61 SATC 91, in which the court held that monies received by the respondent - which operated as a ‘buyers’ club’ - that it was bound, in terms of its articles of association and contractual relationship with its members, to …
WebMay 30, 2003 · the supreme court of appeal of south africa. reportable case no: 277/02. in the matter between. warner lambert sa (pty) ltd appellant. and. commissioner for the south african. revenue service respondent. coram: howie p, schutz, conradie, lewis jja and mlambo aja. heard: 16 may 2003. delivered: 30 may 2003
http://www.saflii.org/za/cases/ZASCA/2024/19.html WebSection 11(d) “repair” Flemming v KBI CIR v African Products Manufacturing Co Ltd. Section 20 “carrying on of trade” SA Bazaars (Pty) Ltd v CIR Robin Consolidated …
WebMay 28, 1993 · RTF format Case No 277/92 IN THE SUPREME COURT OF SOUTH AFRICA APPELLATE DIVISION In the matter between: SIEMENS LIMITED Appellant and OFFSHORE MARINE ENGINEERING Respondent CORAM: Hoexter, Vivier, Eksteen, F H Grosskopf JJA et Van Coller, AJA HEARD: 4 May 1993 DELIVERED: 28 May 1993 J U …
Webaccruals of a capital nature known as Capital gains tax was introduced in South Africa on 1 October 2001, and although capital receipts and accruals are still excluded from ‘'gross … spumonis catering menuWebPettersen & Others v Sorvaag. 1955 (3) SA 624 (A); Macdonald Ltd v Radin NO & the Potchefstroom Dairies & Industries Co. Ltd1915 AD 454 and Newcastle Collieries Co … sheridan stockists australiaWebManufacturing Co. Inc. P.O. Box 2816 Manila Attention: Mr. James Chua President Gentlemen: We have received your letter of September 28,1988, relative to our assessment against your company in the amount of P1,575,514.75, as … spumoni sherman oaks cahttp://www.saflii.org/za/cases/ZAGPJHC/2024/18.pdf spule sh460WebCIR v African Pro-ducts Manufacturing Co Ltd Deductions – section 11(d) (repairs) This case provided guidelines on the meaning of repair as opposed to a restoration or … sheridan station apartmentsWebThis approach has been endorsed by the courts in South Africa. (See for example CIR v African Products Manufacturing Co Ltd [1944] (13 SATC 164). The problem is that … spum uashatWebA process of manufacture, or a process similar to manufacture, is further clarified in Practice Note 42 issued by the South African Revenue Service (“SARS”) by way of 127 … spu my access