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ABC (PTY) LIMITED (In Liquidation) v The Commissioner for the South African Revenue Services

Monday, 08 February 2016   (0 Comments)
Posted by: Author: SAIT Technical
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Author: SAIT Technical

The issue was whether the provisions of sections 11(a)(i) & 22(1) of the Income Tax Act, 3 of the Skills Development Levies Act, 6 of the Unemployment Insurance Contributions Act, 10(13) & (18) and 17(2) of the Value-Added Tax Act were applicable in respect of certain deductions, input tax, output tax etc.

The court held in favour of the taxpayer on all these issues. 

Please click here to view full judgement.



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