Port elizabeth tramway case

WebIn an action brought by the deceased’s dependants, the court held that the taxpayer company had been negligent in its construction of the collapsed structure and it was … WebAs a general rule, the courts have repeatedly upheld the tests laid down in the Port Elizabeth Tramway case This distinction is well illustrated by the situation in which legal expenses are incurred by a landlord in an appeal to the rent board.

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WebExpenditure is a voluntary payment of money.Port Elizabeth Electric tramway: -Losses refer to losses of floating capital. -Expenditure does not only refer to cash outflow, but to liabilities, which may be settled in cash or otherwise. Edgars stores: The turnover need to be determined first before making a payment. cynthia mayhugh arboneaux https://morrisonfineartgallery.com

Port Elizabeth Timeline 1799-1986 South African History Online

WebMar 8, 2013 · In the court case of Port Elizabeth Electric Tramway Co Ltd v CIR (1936 CPD), Judge AJP Watermeyer stated that the expense incurred should be closely linked to or … WebIn this regard, the court referred to the well-known case of Port Elizabeth Electric Tramway Co Ltd v CIR [1936] 8 SATC 13, in which it was held that two questions arise when considering whether an expense is in the production of income, namely: 1) whether the act to which the expenditure is attached is performed in the production of income, and WebJan 5, 2009 · The facts of this particular case (reported as Port Elizabeth Electric Tramway Co v Commissioner for Inland Revenue 1936 CPD 241, 8 SATC 13) are as follows. The taxpayer, as the title of... biloxi high school football schedule 2022

ASSIGNMENT 2 Tax.docx - Port Elizabeth Electric tramway:...

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Port elizabeth tramway case

IN THE SUPREME COURT OF SOUTH AFRICA In the …

WebWatermeyer AJP (as he then was), after summarizing the facts in Port Elizabeth Tramway Co Ltd v CIR (CPD 241, 8SATC 13), made reference to the equivalent of section 11(a) and section 23(g) of the 1925 Income Tax Act. He said that these two provisions provide: • positively, for what may be deducted in the determination of taxable income, and ... WebCustomer care: 0860 109 330 / +27 11 351-9400 (International) [email protected]. . . LOCATION Latitude 34 ° 01' S (3357, 5 S), Longitude …

Port elizabeth tramway case

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Webcase no 47/92 /ccc in the supreme court of south africa (appellate division) in the matter between: commissioner for inland revenue appellant and golden dumps (pty) limited … Webthe Port Elizabeth Electric Tramway case in its historical and social context. It is hoped that telling the story behind the story will contribute to and enable a more accessible and …

WebJul 3, 2015 · 11 September, The Port Elizabeth Tramway Company is established although the first horse, drawn trams only begin operation on 14 May 1881. 1879 Kleinschool, Veeplaas and Missionvale are laid out. ... 23 March, Bubonic plague breaks out in Port Elizabeth. By 30 June 21 cases have been reported, of which 19 had died. WebCase no: 277/02 In the matter between WARNER LAMBERT SA (PTY) LTD APPELLANT and COMMISSIONER FOR THE SOUTH AFRICAN REVENUE SERVICE RESPONDENT Coram: …

WebNov 3, 2015 · In an action brought by the deceased’s dependants, the court held that the taxpayer company had been negligent in its construction of the collapsed structure and it … WebThe matter was again appealed by SARS and, on 15 October 2024, the Supreme Court of Appeal (SCA) handed down its decision in Commissioner for the South African Revenue Service v Spur Group Proprietary Limited [2024] ZASCA 145. Deductibility of the Contribution SARS’s argument was simple.

WebThe Port Elizabeth Electric Tramway case did not fully clarify the position of the law with regard to the deductibility of damages and associated legal costs.5 The facts of the case …

WebFeb 12, 2024 · The Port Elizabeth Electric Tramway case:1 Is the meaning ascribed to the phrase “in the production of the income” by Watermeyer AJP in the Port Elizabeth Electric … cynthia may carverWebpartners and the “new” partners’ liability therefore. In the case of a company, this problem did not arise as the company retained continuity of its existence irrespective of the amount of participating practitioners in its business of conducting the medical practice. 3. The income tax to be paid by the company on the fees received from biloxi hma physician managementWebThe Port Elizabeth tramway network formed part of the public transport system in Port Elizabeth, South Africa, for nearly 70 years until the end of the 1940s. History [ edit] Opened in 14 May 1881, the Port Elizabeth … cynthia maynes roseburg orWebTraffic jams...don't know what is holding you up ? Like this page. 134,640 people like this. 197,356 people follow this. +27 82 773 9761. [email protected]. Interest. @PrecisionTowPE. biloxi high school phone numberWebJan 1, 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 … biloxi high school jrotcWebJan 1, 2015 · The Port Elizabeth Electric Tramway case:1 Is the meaning ascribed to the phrase “in the production of the income” by Watermeyer AJP in the Port Elizabeth Electric … biloxi hma physician management llcWebIn the Port Elizabeth Tramway case Watermeyer AJP, as he then was, who delivered the judgment of the Cape Provincial Division, referred to the unlawfulness or negligence of an act done for the purpose of carrying on the trade that earns the income as follows: 8If the act done is unlawful or negligent and the attendant expense is occasioned by ... cynthia may obituary