Port elizabeth tramway case
WebFeb 12, 2024 · The Port Elizabeth Electric Tramway case:1 Is the meaning ascribed to the phrase “in the production of the income” by Watermeyer AJP in the Port Elizabeth Electric … WebIn an action brought by the deceased’s dependants, the court held that the taxpayer company had been negligent in its construction of the collapsed structure and it was …
Port elizabeth tramway case
Did you know?
WebIn the Port Elizabeth Tramway case Watermeyer AJP, as he then was, who delivered the judgment of the Cape Provincial Division, referred to the unlawfulness or negligence of an act done for the purpose of carrying on the trade that earns the income as follows: ‘If the act done is unlawful or negligent and t he attendant expense is occasioned by … WebJan 5, 2009 · The facts of this particular case (reported as Port Elizabeth Electric Tramway Co v Commissioner for Inland Revenue 1936 CPD 241, 8 SATC 13) are as follows. The taxpayer, as the title of...
WebJan 1, 2015 · The Port Elizabeth Electric Tramway case:1 Is the meaning ascribed to the phrase “in the production of the income” by Watermeyer AJP in the Port Elizabeth Electric Tramway case still... WebAs a general rule, the courts have repeatedly upheld the tests laid down in the Port Elizabeth Tramway case This distinction is well illustrated by the situation in which legal expenses are incurred by a landlord in an appeal to the rent board.
WebMar 8, 2013 · In the court case of Port Elizabeth Electric Tramway Co Ltd v CIR (1936 CPD), Judge AJP Watermeyer stated that the expense incurred should be closely linked to or … http://thecasualobserver.co.za/port-elizabeth-yore-early-years-electric-trams/
WebAug 26, 2015 · The Supreme Court of Appeal in the comparatively recently decided cases of C:SARS v Mobile Telephone Networks Holdings (Pty) Ltd and Warner Lambert SA (Pty) Ltd …
WebStudy the following important cases for this requirement: In Port Elizabeth Electric Tramway Co Ltd vs CIR (1936 CPD), the court established that one man may conduct his business extravagantly, incurring expenses that another man does not incur. Such expenses are not necessary, but they are incurred, and are therefore, deductible. The word 'incurred' does … chip efuseWeb1The Port Elizabeth Tramway Company Limited was founded in 1879 as a subsidiary of the Cape Town Tramway company.16 Two years later, on 14 May 1881,17 the Port Elizabeth … grant line road apartmentsWebTraffic jams...don't know what is holding you up ? Like this page. 134,640 people like this. 197,356 people follow this. +27 82 773 9761. [email protected]. Interest. @PrecisionTowPE. chip egWebNov 6, 2024 · This paper presents the Nelson Mandela Bay Metropolitan Municipality’s (NMBMM) bus rapid transit (BRT) system in Port Elizabeth, South Africa, as one of the key infrastructure projects for the 2010 FIFA World Cup. The BRT system was intended to perform as a two-phase project following a design-bid-build approach with the aim of … grant line nursery new albanyWebAug 15, 2016 · By Dean McCleland in Port Elizabeth of Yore 15 Aug 2016 0 Comment. Horse drawn trams possessed manifold limitations foremost amongst them was the fact that the CBD has been built at the foot of an imposing hill which was impassable for these vehicles. Notwithstanding this, the Port Elizabeth tramway network was opened on 14 May 1881 … chipego bike shopWebcase to case, for example, it could result from a physical break-in to the taxpayer’s premises, cheques could be manually altered or there could be an unauthorised use ... The court reconfirmed that the test established in the - Port Elizabeth Electric Tramway Co case. 12. was the appropriate test to apply when determining whether the grant line road homesWebpartners and the “new” partners’ liability therefore. In the case of a company, this problem did not arise as the company retained continuity of its existence irrespective of the amount of participating practitioners in its business of conducting the medical practice. 3. The income tax to be paid by the company on the fees received from chip eldridge