Cir v people’s stores walvis bay pty ltd
WebJul 14, 2024 · v CIR 2 SATC 16 and CIR v People’s Stores (Walvis Bay) (Pty) Ltd 52 SATC 9 that an entitlement to payment constitutes something that can “accrue”, even though actual payment is only due in future. We also know that the proviso to the definition of “gross income” in s1 of the Income Tax Act provides that where a person 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 …
Cir v people’s stores walvis bay pty ltd
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http://kenyalaw.org/caselaw/cases/view/167696/ 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 …
WebCIR v People's Stores (Walvis Bay) (Pty) Ltd An amount 'accrues to' a taxpayer when the taxpayer is 'entitled to payment' and not when the amount becomes 'due and payable' 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 …
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; … 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 …
WebCIR v People’s Stores (Walvis Bay) (Pty) Ltd 1990 (2) SA 353 (A); 52 SATC 9 – ... Ltd and Others, 69 SATC 205, CIR V People’s Stores (Walvis Bay) (Pty) Ltd 52 SATC 9, and Cactus Investments (Pty) Ltd V CIR 61 SATC 43, that the debt must be one in respect of which the debtor is under an obligation to pay immediately. ...
Web3.1 cir v peoples stores (walvis bay) (pty) ltd, 1990 (2) sa 353 (a) 24 chapter 4: specific scenarios and reported judgments 4.1 on behalf of someone else 26 ... cir v people’s … dr agathe linsmeierWebJul 14, 2024 · We know from the cases of WH Lategan v CIR 2 SATC 16 and CIR v People’s Stores (Walvis Bay) (Pty) Ltd 52 SATC 9 that an entitlement to payment … dr agathe maillonWebCIR 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 dr agathe macarezWebdecision in Lategan v CIR 2 SATC 16 (C), which were confirmed by the Appellate Division (now Supreme Court of Appeal) in CIR v People’s Stores (Walvis Bay) (Pty) Ltd 52 SATC 9 (A), the proceeds should be regarded as having accrued when the taxpayer became entitled to payment (i.e. immediately following registration of transfer). emily in paris season 2 episode 8 recapWebCIR 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 … emily in paris season 2 episode 6 songWebCitation22 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 … dr agathonWeb1 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 … dr agathe tonnel