Port elizabeth tramway case

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New wisdom from an old tax case - Moneyweb

WebOct 21, 2024 · In this regard, the court referred to the well-known case of Port Elizabeth Electric Tramway Co Ltd v CIR 8 SATC 13, in which it was held that two questions arise … 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. song with cherubim and seraphim https://basebyben.com

Port Elizabeth of Yore: Runaway Tram in Russell Road

WebJan 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 … WebThe Port Elizabeth Electric Tramway Case: Is the Meaning Ascribed to the Phrase “In the Production of the Income” By Watermeyer AJP in the Port Elizabeth Electric Tramway Case Still Religiously Followed Today? Abstract PDF Journal Identifiers eISSN: print ISSN: HOW TO USE AJOL: RESOURCES: for Policy Makers AJOL Usage Stats WebCustomer care: 0860 109 330 / +27 11 351-9400 (International) [email protected]. . . LOCATION Latitude 34 ° 01' S (3357, 5 S), Longitude … small hanging bathroom cabinet

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Port elizabeth tramway case

Deducting Business Entertainment Expenses - SA Institute of …

WebCase no: 277/02 In the matter between WARNER LAMBERT SA (PTY) LTD APPELLANT and COMMISSIONER FOR THE SOUTH AFRICAN REVENUE SERVICE RESPONDENT Coram: … 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 …

Port elizabeth tramway case

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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. WebMar 21, 2024 · On 19 th May 1896, the Port Elizabeth Electric Tramway Company Limited was officially registered. Tram lines in Market Square Establishing the initial infrastructure At the time of the opening, tracks had been laid from the foot of Walmer Road as far as the North End Park.

WebJan 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 … WebJan 1, 2002 · [Show full abstract]by Watermeyer AJP (as he was then) in his judgment in the Port Elizabeth Electric Tramway Company Ltd v CIR is “too mechanical and contrived”. …

WebGqeberha (Xhosa: [ᶢǃʱɛ̀ɓéːxà]), originally Port Elizabeth and colloquially referred to as P.E., is a major seaport and the most populous city in the Eastern Cape province of South Africa.It is the seat of the Nelson Mandela Bay Metropolitan Municipality, South Africa's second-smallest metropolitan municipality by area. It is the sixth-most populous city in South … WebNov 11, 2024 · On 5 November 2024, the South African Revenue Service (SARS) issued Binding Private Ruling 369 (Ruling), which deals with the deductibility of interest pursuant …

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 ...

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. small hanging chicken watererWebThe 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 … small hanging dry erase boardhttp://thecasualobserver.co.za/port-elizabeth-of-yore-runaway-tram-in-russell-road/ song with bogie and bacallWebIn 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 … small hanging cabinet for bathroomWebThe Port Elizabeth Electric Tramway Case: Is the Meaning Ascribed to the Phrase “In the Production of the Income” By Watermeyer AJP in the Port Elizabeth Electric Tramway … song with clothes in titleWebIn 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: ‘If the act done is unlawful or negligent and t he attendant expense is occasioned by … small hanging chalkboard signsWebthe 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 … small hanging flower basket