- Flynote
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Income Tax Act 58 of 1962 – s 24C – claim for allowance in respect of cost
of complying with terms of loyalty card programme – customer applying for issue of card
– award of points on value of purchases – vouchers issued based on number of points
accumulated –vouchers presentable as part payment for future purchases of goods –
whether amount received from earlier sales used to finance future expenditure on same
contract
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Cited documents 2
Judgment 1
1. | Commissioner for the South African Revenue Service v Big G Restaurants (Pty) Ltd (157 of 2018) [2018] ZASCA 179 (3 December 2018) | 3 citations |
Legislation 1
1. | Income Tax Act, 1962 | 1599 citations |
Documents citing this one 1
Judgment 1
1. | Clicks Retailers (Pty) Limited v Commissioner for South African Revenue Service [2021] ZACC 11 (21 May 2021) |