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TC Case No 11156 : Deduction of a loss, trade carried on outside SA Section 20(1)(b) (11156)   flag 

[2004] ZATC 3
South Africa Tax Court
South Africa
7th April, 2004

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
CIR v Lever Brothers [1946] AD 441 circa 1946 11
Commissioner for Inland Revenue v Black 1957 3 SA 536 South Africa circa 1957 LexisNexis flag 5
CIR v Epstein 1954 3 SA 689 South Africa circa 1954 LexisNexis flag 5
Merchants v Collector of Income Tax, Botswana 19 SATC 97 South Africa flag 1

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