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 … Web3 nov. 2015 · Particular risks are inherent in certain trades In Joffe & Co v CIR 1946 AD 157, the taxpayer company carried on business as engineers in reinforced concrete. A …

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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 … 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.) ghostbusters rhythm of the night

Southern African Legal Information Institute

WebIn 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 … 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, … 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 … ghostbusters resurrection wall ecto goggles