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29 September 2016
 
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Commissioner of the South Africa Revenue Service v Marula Platinum Mines Limited (218/2015) [2016] ZASCA 121
 
 
SUPREME COURT OF APPEAL
Interpretation of s 23F(2) of the Income Tax Act 58 of 1962 (the ITA), read with the definition of ‘trading stock’ in s 1 of the ITA and the application thereof to the respondent’s business...
 
 
 
 
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