Cir v people’s stores walvis bay pty ltd

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 … WebThe recent decision of the Supreme Court of Appeal in CSARS v Brummeria Renaissance (Pty) Ltd (2007) 69 SATC 205 will be one of the landmark decisions in our tax jurisprudence, ranking in importance with Lategan v CIR in 1926 and CIR v Peoples Stores (Walvis Bay) (Pty) Ltd in 1990. ...

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WebCIR v People’s Stores (Walvis Bay) (Pty) Ltd. 9. in which it was confirmed that income, although expressed as an “amount” in the definition of “gross income”, includes more than just money but may be every form of property earned by the taxpayer which has a money value. Every form of property includes 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 ... port name in singapore https://state48photocinema.com

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Web242, 6 SATC 92; CIR v People’s Stores (Walvis Bay) (Pty) Ltd 1990 2 SA 353 (A); ... (Pty) Ltd 1969 1 SA 365 (A); Isaacs v CIR 1949 4 SA 561 (A)). In Silverglen 389–390 it was considered that if an amount has accrued in an earlier year of assessment but it is received in a later year, irre- Web(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 ... WebGeldenhuys v CIR. Steyn J stated that the words “received by” as used in the gross ... CIR v People’s Stores (Walvis Bay) (Pty) Ltd. 1990 (2) SA 353 (A), 52 SATC 9 at 24. ARCHIVED. 3 As a general rule rental incomederived in a foreign currency must … port name in ubunto

ACT : INCOME TAX ACT 58 OF 1962 SECTION : SECTIONS 1(1) …

Category:People v. Kurr, 654 N.W.2d 651 (2002): Case Brief Summary

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Cir v people’s stores walvis bay pty ltd

DRAFT INTERPRETATION NOTE ACT : INCOME TAX ACT 58 OF …

WebCourt cases: Study unit 2: CIR v Golden Dumps (Pty) Ltd 1993 ($) SA 110 (A) Erf 3183/1 Ladysmith (Pty) Ltd v CSIR 1996 (3) SA 942 (A) Study unit 3: Prescribed: Lategan v CIR 1926 CPD 203, 2 SATC 16 CIR v Delfos 1933 AD 242, 6 SATC 92 CIR v Peopleís Stores (Walvis Bay) (Pty) Ltd 1990 2 SA 535 (A) M v CSARS (14005) [2024] ZATC 1 (30 May … Webfour 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 …

Cir v people’s stores walvis bay pty ltd

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WebFeb 12, 2024 · In CIR v People’s Stores (Walvis Bay) (Pty) Ltd 1990 2 SA 353 (A) this uncertainty appears to have been cleared where the court reiterated the Lategan … 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 …

WebCIR 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 …

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 … Web1 Penned by Justice Perlita J. Tria Tirona, concurred in by Justices Eugenio S. Labitoria and Eloy R. Bello, Jr.. 2 Entitled "An Act Penalizing the Making or Drawing and Issuance of a …

WebCIR v PEOPLE'S STORES (WALVIS BAY) (PTY) LTD The taxpayer, a retailer of clothing, footwear and household goods, sold its goods for cash and on credit. Most of the credit …

Web1926 CPD 203, 2 SATC 16, v People’s Stores (Walvis Bay) (Pty) Ltd 1990 (2) SA 353 (A), 52 SATC 9 and ... (Pty) Ltd v CIR . 1999 (1) SA 315 (SCA), 61 SATC 43 were … port named after british naval heroWeb(Lategan v CIR 1926 CPD 203; CIR v People s Stores (Walvis Bay) (Pty) Ltd 1990 (2) SA 353A). The taxpayer s argument The taxpayer argued that in order to give rise to an accrual the right to claim payment from its customers must be unconditional. port name must follow protocol -suffix formhttp://kenyalaw.org/caselaw/cases/view/167696/ iron bottom bayWebPeople v. Williams (1970) 10 Cal.App.3d 745, 89 Cal.Rptr. 364, also cited by the People, in relying on People v. Isby (1947) 30 Cal.2d 879, 894, 186 P.2d 405, does establish that … iron bottom sound bookWebCOMMISSIONER FOR INLAND REVENUE v PEOPLE‟S STORES (WALVIS BAY) (PTY) LTD. 52 SATC 9 (A) - 1989 Importance Classification: Very important as the Appellate … iron botsWebSee 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 port napier inductionWebCitation22 Ill.64 Cal.2d 574, 51 Cal.Rptr. 225, 414 P.2d 353 (1966) Brief Fact Summary. The defendant is a chiropractor who was convicted of second degree felony-murder in … iron bounce