Cir v people’s stores walvis bay pty ltd
WebCIR v People Stores ( Walvis Bay) (Pty) Ltd 2. Principle of earlier of receipt or accrual b) The Munro booked out a luxury suite on 26 February 2024. The booking was made to a very valuable client and for this reason The Munro agreed that payment for this suite will only be made on 30 June 2024. The rate for the suite on 26 February 2024 was ... WebAmount C:SARS v Brummeria Renaissance (Pty) Ltd CIR v Butcher Bros (Pty) Ltd ... from a source within .. Republic CIR v Lever Brothers and Unilever Ltd. accrued to CIR v People’s Stores (Walvis Bay) (Pty) Ltd CIR v Witwatersrand Association of Racing Clubs CIR v Lategan Mooi v SIR. received by Geldenhuys v CIR MP Finance Group CC (In ...
Cir v people’s stores walvis bay pty ltd
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WebGet People v. Kurr, 654 N.W.2d 651 (2002), Court of Appeals of Michigan, case facts, key issues, and holdings and reasonings online today. Written and curated by real attorneys … WebSee Lace Proprietary Mines Ltd v CIR 1938 AD 267, 9 SATC 349. 9. ... The entitlement principle was confirmed in . CIR v People’s Stores (Walvis Bay) (Pty) Ltd . 1990 (2) SA 353 (A), 52 SATC 9 at 19. DRAFT 5 (d) “Intellectual property” Section 49A refers to intellectual property as defined in section23I. Section 23I
WebCIR v People’s Stores (Walvis Bay) (Pty) Ltd 1990 Accrued to The taxpayer, a retailer, sold goods to its customers on a 6 month instalment credit basis. The court was called upon to decide whether amounts which would become receivable after the end of the year of assessment had in fact accrued to the taxpayer. An amount accrues in the tax year in … WebPeople v. Phillips - 64 Cal. 2d 574, 51 Cal. Rptr. 225, 414 P.2d 353 (1966) Rule: A wide discretion reposes in the trial court to determine the sufficiency of the qualifications of …
WebCIR v People Stores (Walvis Bay) (Pty) Ltd. 1990 (2) SA 353 (A). 6. Geldenhuys v CIR. 1974 (3) SA 256 (C), 14 SATC 419. 3 unconditional. 7. An amount is included in a person’s gross income in the year in which it is received by him or her or the year in which it accrues to him or her, whichever comes Web(see Lategan v Commissioner for Inland Revenue 1926 CPD 203 at 209; Commissioner for Inland Revenue v Peoples Stores (Walvis Bay) Pty Ltd 1990 (2) SA 353 (A) at 298E; …
WebMP Finance Group CC (in liquidation) v C:SARS, 2 and 31 May 2007, 69 SATC 141 & CIR v Delagoa Bay Cigarette Co Ltd, 32 SATC 47 b. CIR v Lategan 1926 CPD 203, 2 SATC 16 …
imst teststationWebCIR v People’s Stores (Walvis Bay) (Pty) Ltd (1990 A) The taxpayer was a retailer of clothing, footwear, household textiles and related goods and it sold its goods to its … lithography stlWeb(See Lategan v CIR [1926] (2 SATC 16); CIR v People s Stores (Walvis Bay) (Pty) Ltd [1990] (52 SATC 9).) On the outgoings side, expenditure is deductible as soon as it has been "incurred", in the sense that the taxpayer has come under an unconditional legal obligation, except in the few instances where the Income Tax Act lays down that the ... imst therapyhttp://kenyalaw.org/caselaw/cases/view/167696/ im stuck in a coma songWebfour judges concurring with Hefer JA’s judgment in the case of CIR v People’s Stores (Walvis Bay) (Pty) Ltd, 1990 (2) SA 365 (A), 52 SATC 9 (hereafter referred to as the … imst treatmentWebaccrued to CIR v People’s Stores (Walvis Bay) (Pty) Ltd CIR v Witwatersrand Association of Racing Clubs CIR v Lategan Mooi v SIR Definition of gross income. received by Geldenhuys v CIR MP Finance Group CC (In Liquidation) v C:SARS Pyott Ltd v CIR ; ABC(Pty) Ltd v CSARS Definition of gross income. of a capital nature – intention lithography stonesWebCIR v People’s Stores (Walvis Bay) (Pty) Ltd. 5. the court, in applying this principle , held that the right to claim payment of a debt in the future was of such a nature that a value could be attached to it in money and the amount therefore had to … lithography store