An analysis of the approach of the courts in determining the capital or revenue nature of income and expenditure.
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Date
2002
Authors
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Abstract
The aim of this research is to analyse the approach of the courts in determining the
capital and revenue nature of income and expenditure.
Description
Thesis (M.Com.)-University of Durban-Westville, 2002.
Keywords
Taxation--Law and legislation--South Africa., Theses--Accounting.