Joffe & co pty ltd v cir 1946 ad

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August undefined, 2024

Web10 apr. 2024 · Whether the taxpayer conducts his business extravagantly is also irrele-vant (Port Elizabeth Electric Tramway Co Ltd v CIR 1936 CPD 241, 8 SATC 13 and Joffe & Co (Pty) Ltd v CIR 1946 AD 157, 13 SATC 354). (4) Incorrect. http://www.saflii.org/za/cases/ZASCA/1990/157.html

IN THE TAX COURT OF SOUTH AFRICA (HELD AT CAPE TOWN) …

WebJoffe and Co (Pty) Ltd v CIR 1946 AD 157 the taxpayer, a construction company, incurred liability for damages and legal costs as a result of the death … 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), … garraways coffee flavoring

Leading Tax Cases – Organised By Subject Matter – The Taxpayer

http://www.saflii.org/za/cases/ZASCA/1990/138.pdf Webprofit-making test is the sole test. In Berea Park Avenue Properties (Pty) Ltd v CIR (1995 2 SA 11, 57 SATC 167) it is clear that ... using land as stock-in-trade; John Bell & Co (Pty) Limited v SIR 1976 4 SA 415 (A ... (fixed property); Berea Park Avenue Properties (Pty) Limited v CIR 1995 2 SA 411 (AD), 57 SATC 167 – profit-making scheme ... WebJoffe & 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 … black school rucksack

Solaglass Finance Company (Pty) Ltd. v Commissioner for Inland …

Prohibited deductions section 23 domestic or private - Course …

Webper Corbett AJA in Stone v Secretary for Inland Revenue 1974 (3) SA 584. (A) at 592H. As it was put in New State Areas Ltd v Commissioner for Inland Revenue 1946 AD 610 at … 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 a taxpayer is a trader. If there are any suspect trades, then in terms of section 20A, they will be ‘ring-fenced’ and the deductions will be specifically deducted from the … garraway good stuff recipesWebJOFFE 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 … black school pumps

"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 & … " - Joffe & co pty ltd v cir 1946 ad

Joffe & co pty ltd v cir 1946 ad

IN THE SUPREME COURT OF SOUTH AFRICA In the matter …

WebPort Elizabeth Electric Tramway Co Ltdv CIR 1936 CPD 241.. 18, 29 CIR v Delfos 1933 AD 242 18 FormscaffInvestments (Pty) Ltdv CIR 1993 (4) SA 76 (T) 19 CIR v Wandrag Asbestos (Pty) Ltd 1995 (2) SA 197 ... Jojj'e & Co (Pty) Ltdv CIR 1946 AD 157 29 Sub-NigelLtd v CIR 1948 (4) SA 580 (A) 29. 10 Chapter 1 INTRODUCTION OBJECTIVES … WebThe necessity of such expense is not relevant, nor is whether the taxpayer conducts his business extravagantly (refer to Port Elizabeth Electric Tramway Co Ltd and Joffe & Co (Pty) Ltd v CIR 1946 AD 157, 13 SATC 354). (4) Incorrect. Provision for future expenditure or loss is not an expense or a loss, nor is it an expense “actually incurred”.

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WebConsolidated Modderfontein Mines Ltd against payment by plaintiff to defendant of the sum of R88 250." (The judgment, which was written by Corbett JA, was reported s.v Nash v Golden Dumps (Pty) Ltd 1985(3) SA 1(A). In the Special Court the parties accepted as correct the findings of fact contained in the judgment.) WebIn Joffe & Co (Pty) Ltd v CIR [1946]13 SATC 354, the taxpayer company carried on business as engineers in reinforced concrete. A concrete structure erected by the …

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. … Web1 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 …

http://www.saflii.org/za/cases/ZAGPJHC/2011/94.html 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 …

Web12 mei 2024 · In Joffe & Co (Pty) Ltd v Commissioner for Inland Revenue ... In CIR v George Forest Timber Co. Ltd 1924 AD 516 ... 1946 (A) 157 the. 1946 AD 610 14 SATC 155.

http://www.saflii.org/za/cases/ZATC/2024/3.pdf garraway group milduraWebCompany 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 ... black school sandalsWebIn the case of Joffe v CIR7 (referred to as the Joffe case), the court held that the payment of damages was not deductible. In brief, the facts of the case were as follows: the … garraways garden centreWeb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。 black school shirtsWebJoffe & 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 … garraways coffee hall milton keynes garraways coffee podsWebPyott 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 ... garrawench