2024 Joffe & co pty ltd v cir 1946 ad

Joffe & co pty ltd v cir 1946 ad

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WebIn Joffe & Co v CIR 1946 AD 157, 13 SATC 354 the judge defined "trade" as the earning of profits, however this contradicts the judgment in Modderfontein Deep Levels Ltd v … WebCohen v CIR 1946 AD 174 Commissioner for the South African Revenue Service v NWK Ltd 2011 2 SA 67 (SCA) Commissioner for the South African Revenue Service v South African Custodial Services (Pty) Ltd [2012] JOL 28496 (SCA) Commissioner for the South African Revenue Service v Tradehold Ltd 2012 3 All SA 15 (SCA)

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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. … WebJoffe & Co (Pty) Ltd v CIR 1946 AD 157, 13 SATC 354 52. L v Commissioner of Taxes (1992) 54 SATC 91 (ZHC) 53. Local Investment Co v Commissioner of Taxes (SR) 1958 … planning history and mixed scanning model

CARRYING ON A TRADE - THE GENERAL DEDUCTION FORMULA

http://www.saflii.org/za/cases/ZATC/2009/3.html WebSolaglass Finance Co (Pty) Ltd v Commissioner for Inland Revenue 1991 (2) SA 257 (A), 53 SATC 1; Commissioner for Inland Revenue v Sunnyside Centre (Pty) Ltd 1997 (1) … planning history wealden

JOFFE & JOFFE LIMITED filing history - Find and update company …

WebSA Tax Guide Team is grateful to LexisNexis for making available the following cases: A. A v COT 1954 (1) SA 38 (SR), 19 SATC 29. A v COT 1969 (2) SA 689 (R), 31 SATC 66. A v COT 1969 (2) SA 689 (R), 31 SATC 66. A v COT (Supreme Court of Zimbabwe) (February 1988), 50 SATC 159. A v COT (High Court of Zimbabwe) (June 1988), 50 SATC 164. 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, … planning horaire excelWebSolaglass Finance Co (Pty) Ltd v Commissioner for Inland Revenue 1991 (2) SA 257 (A), 53 SATC 1; Commissioner for Inland Revenue v Sunnyside Centre (Pty) Ltd 1997 (1) SA 68 (A), 58 SATC 319; and Silke op cit at 88). It was not in dispute on appeal that the taxpayer’s income was derived from planning high availability exchange

"Web1 jan. 2015 · It has been said that the meaning ascribed to the phrase by Watermeyer AJP (as he was then) in his judgment in the Port Elizabeth Electric Tramway Company Ltd v … " - Joffe & co pty ltd v cir 1946 ad

Joffe & co pty ltd v cir 1946 ad

Taxation of partnerships: Section 24H of the Income Tax Act …

WebJOFFE 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 … WebCIR v Cactus Investments (Pty) Ltd 1996 (TPD), 60 SATC 141. 52 CIR v Cactus Investments (Pty) Ltd60 SATC 141. 52 CIR v Delfos 1933 AD 242, 6 SATC 92 66 CIR v …

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WebCorporation Ltd v Commissioner for Inland Revenue. 1926 AD 444 at 452-3, and . Commissioner for Inland Revenue . v . Pick ‘n Pay Employee Share Purchase Trust. 1992 (4) SA 39 (A) at 46A-52B, where there is a comprehensive analysis of the cases dealing with the distinction. 4. Californian Copper Syndicate v Internal Revenue WebJoffe & Co (Pty) Ltd v . WatermeyerCIR CJ explained thedistinction between the words “loss” and “expenditure” as follows: 2 “In relation to trading operations the word [loss] is …

Web5 jan. 2024 · Sacks v CIR 1946 AD 31 . An exception appears in the Insolvency Act, 24 of 1936. In terms thereof, a partnership is. ... 11 CIRv Genn & Co (Pty) Ltd 1955 (3) 5A293 (A) 301E. Web2"Pyott Ltd v CIR 1945 AD 128, 13 SATC 121. 3 Tuck v CIR 1988 (3) SA 819 (A), 50 SATC 98. 5" " income in terms of section 26A of the Act at an appropriate inclusion rate. Capital …

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 … WebBelow is arrangement of the above tax cases by category: Receipts and Accruals Tax Court Cases. Case Law. CSARS v Cape Consumers (Pty) Ltd (1999 (4) SA 1213) (61 SATC …

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), …

WebCommissioner for Inland Revenue v Lever Brothers and Unilever Ltd 1946 AD 441. In its time the Lever Brotherscase was a seminal judgment in South Africa’s tax jurisprudence and the practical person principle was a decisive criterion for the determination of … planning hertsmere borough councilWebR Bhana relied, in this regard, very much upon the following dicta of Corbett JA, as he then was, in CIR v Nemojim (Pty) Ltd: 20 Section 11(a) provides positively and in general … planning horaire travailWeb1 jan. 2015 · The Supreme Court of Appeal in the comparatively recently decided cases of C:SARS v Mobile Telephone Networks Holdings (Pty) Ltd and Warner Lambert SA (Pty) Ltd v C:SARS, have considerably widened the ambit of expenses that may now be claimed in terms of section 11 (a) of the Income Tax Act. planning home repairs average quotesWeb1 dec. 2024 · Deductibility of legal expenses. For purposes of determining the taxable income derived by any person from carrying on a trade, s11 (c) of the Income Tax Act, … planning home tours in small townsWebPE Electric Tramway Co Ltd v CIR states that compensation paid to the family of a dependent will amount to an expense that is incurred in the production of income + … planning hoh and mortgageWebCompany A’s borrowed funds were employed in its capital expansion programme which had a purpose of earning income. After this case, there has been no other case decided to … planning home improvement projectsWeb26 aug. 2024 · FC JOFFE PTY LTD (Entity# 653162675) is a business entity registered with Australian Securities and Investments Commission (ASIC). ... FC JOFFE PTY LTD : … planning hounslow