2024 Joffe & co pty ltd v cir 1946 ad

Joffe & co pty ltd v cir 1946 ad

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Web1 Sub-Nigel Limited v CIR 1948 (4) SA 580 (A). 2 CIR v George Forest Timber Co Ltd 1924 AD 516 at 523. 3 New State Areas Ltd v CIR 1946 AD 610 at 627; SIR v Cadac Engineering Works (Pty) Limited 1965 (2) SA 511 (A) at 529A-B. 4 SIR v Eaton Hall (Pty) Ltd 1974 (4) SA 953 (A) at 958 B-D; Stellenbosch Farmers’ Winery Limited v … Web1.3 Joffe & Co. Joffe & Co (Pty) Ltd v CIR 1946 AD 157, 13 SATC 354. 1. Facts of Case The taxpayer company carried on business as engineers in reinforced concrete. …

Joffe & Co v CIR 1946 case summary - Taxation law - Stuvia SA

Webproduced income or was directly linked to income. In Joffe & Co Ltd v Commissioner for Inland Revenue, 1946 AD 157, Watermeyer J held (at 163) that – “All expenditure, … WebCIR v South Behar Railway Co Ltd, 12 TC 657. CIR v Indosuez W.I Carr Securities Ltd (Carr), Inland Rev Appeal, no 5 of2001. CIT, Bombay Presidency & Aden v Chunlilal B Mehta of Bombay, 1938, 6 ITR 521. Cohen v CIR, 1946 AD 174; 13 SATC 362. Cooper v Cadwalader, 1904, 5 TC 101 . COT v Tuck, 1988, 3 SA 819 (A). COT v William Dunn & … dryden excavation inc

Allowable deductions - section 11(a) and section 23 of the

Web1 Sub-Nigel Limited v CIR 1948 (4) SA 580 (A). 2 CIR v George Forest Timber Co Ltd 1924 AD 516 at 523. 3 New State Areas Ltd v CIR 1946 AD 610 at 627; SIR v Cadac … Web1 jan. 2015 · Port Elizabeth Electric Tramway Company Ltd v CIR, 1936 CPD 241, 8 SATC 13. Pyott Ltd v CIR, 1945 AD 128, 13 SATC 121. Solarglass Finance Limited v CIR, … http://www.saflii.org/za/cases/ZASCA/1990/157.html comite yvelines tt

Prohibited deductions section 23 domestic or private - Course …

Web1 jul. 2011 · In Joffe supra the test considers the expenditure which is linked to the performance of income -earning operations. It is the respondent's case that audit fees do not attach to those operations as there is no statutory … WebSee Page 1. expense was an “inevitable concomitant” of the type of business (see Joffe & Co (Pty) Ltd v CIR 1946 AD 157, 13 STAC 354). Although the expense was paid in the following year of assessment, the company’s liability had been fixed by the court and was an unconditional liability in January 2009 and, therefore, deductible in the ... comite river watershedWebJoffe & Co Ltd v Commissioner for Inland Revenue 1946. AD 157 at 166-7), and such consideration may be. important when it comes to applying the proviso in (v), where the … dryden essay of dramatic poesy summary

"WebJoffe & Co (Pty) Ltd v CIR (1946) 13 SATC 354 (A) at 360 ‘expenditure and losses’ Irrecoverable debt was a loss of loan capital. An amount paid under a suretyship was a … " - Joffe & co pty ltd v cir 1946 ad

Joffe & co pty ltd v cir 1946 ad

IN THE SUPREME COURT OF SOUTH AFRICA (APPELLATE …

WebCompany Ltd v CIR.7 4Although the Port Elizabeth Electric Tramway’s case never went on appeal to the then Appellate Division, the general meaning ascribed to the phrase “in the … Web1.3 Joffe & Co. Joffe & Co (Pty) Ltd v CIR 1946 AD 157, 13 SATC 354. Tax Principle. Do not automatically assume that any compensation paid where negligence is involved, will …

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http://www.saflii.org/za/cases/ZASCA/1990/138.pdf http://www.saflii.org/za/cases/ZATC/2024/3.pdf

Web1 CIR v Lever Brothers and Unilever Ltd 1946 AD 441. 2 South African Income Tax Act 58 of 1962. 3 The term “practical man” is a problematic relic of historical sexism. Although the sexed language of this concept would likely be interpreted to include both sexes, this would not always have been the case. WebPyott Ltd v CIR . 1944 AD 128, 13 SATC 121 . Rhodesia Metals Ltd (In Liquidation) v COT . 1938 AD 282, 9 SATC 363 . Richmond Estates Pty (Ltd), CIR v . 1956 (1) SA 602 (A), 20 SATC 355 . Silverglen Investments (Pty) Ltd, SIR v . 1969 (1) SA 365 (A), 30 SATC 199 . Soldier v COT. 1943 SR 130 . St Lucia Usines Co v Treasurer of St Lucia . 1924 93 ...

Web21 sep. 2024 · The case of Kangra Group (Pty) Ltd v Commissioner for SARS (Case number A20/18) was recently heard by the full bench of the Western Cape division of the … http://www.saflii.org/za/cases/ZATC/2010/1.pdf

WebGeorge Forest Timber Co Ltd v CIR 1924 AD 516, 1 SATC 20 ... New State Areas Ltd v CIR 1946 AD 610, 14 SATC 255 ..... SIR v Trust Bank of Africa Ltd 1975 (2) SA 652 (A), …

WebJoffe & Co (Pty) Ltd v CIR1946 AD 157 says that a deduction must pass both the positiveand negative tests. 4.1.2.1.‘Carrying on any trade ’: You need to determine when … comite in frenchhttp://www.saflii.org/za/cases/ZAGPJHC/2011/94.html comites münchenWebJOFFE AND COMPANY (PTY) LIMITED v CIR In this case the court referred to the expenditure or the act leading to the expenditure as being a necessary concomitant of … dryden family medicineWeb22 okt. 2024 · InJoffe and Co (Pty) Ltd v CIR1946 AD 157 the taxpayer, a constructioncompany, incurred liability for damages and legal costs as a result of the deathof a plumber. The taxpayer argued that of the damages were not deductible as(2013) 130 THE SOUTH AFRICAN LAW JOURNAL320 expenditure; they were deductible as a loss. comithaWeb1 mei 2024 · a brief summary of the joffe & Co v CIR case - general deductions. a brief summary of the joffe & Co v CIR case ... Joffe & Co v CIR 1946 case summary R50,00 … dryden first aid coursesWeb哪里可以找行业研究报告？三个皮匠报告网的最新栏目每日会更新大量报告，包括行业研究报告、市场调研报告、行业分析报告、外文报告、会议报告、招股书、白皮书、世界500强企业分析报告以及券商报告等内容的更新，通过最新栏目，大家可以快速找到自己想要的内容。 comiter singer baseman \\u0026 braun llpWebCompany Ltd v CIR.7 4Although the Port Elizabeth Electric Tramway’s case never went on appeal to the then Appellate Division, the general meaning ascribed to the phrase “in the production of the income” in that case by Watermeyer AJP is still referred to today by certain academics as correctly stating its meaning.8 Contrary to this view ... dryden family health team