H v THE COMMISSIONER OF TAXES 1980 ZLR 518 (A)
Citation | 1980 ZLR 518 (A) |
Case No | Details not supplied |
Court | Appellate Division, Salisbury |
Judge | Fieldsend, CJ, Baron, JA and Goldin, JA |
Heard | 25th November, 1980; 23rd December, 1980 |
Judgment | 23rd December, 1980 |
Counsel | F G Smith for the appellant. |
Case Type | Income Tax Appeal |
Annotations | No case annotations to date |
Flynote
Income Tax Act [Chapter 181] — section 15 (2) (c) and (bb) — meaning of "farmer" — excludes person indulging in country pursuits as an exercise in self sufficiency — intended to cover persons carrying on the trade of farmer.
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