Appellant Company v Commissioner for the South African Revenue Service (24462)
Appellant Company v Commissioner for the South African Revenue Service (24462) [2018] ZATC 14 (19 November 2018)
Tax Court case on section 24I foreign exchange losses, section 23H deduction timing, and understatement penalties. Appeal partly upheld.
- Foreign Exchange Loss
- Deductibility Of Expenditure
- Understatement Penalty
- Section 24i Interpretation
- Section 23h Application
- Bona Fide Inadvertent Error