The deductibility of interest : a controversial field.
For any expenditure to qualify as a deduction against income, the Income Tax Act No 58 of 1962 as amended (the Act), requires that the expenditure fall within the ambit of section 11 (a) (the general deduction formula) read together with section 23 (g). What may be considered a prudent and proper de...
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| Language: | en |
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2004
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| Online Access: | http://hdl.handle.net/10413/1675 |