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C v COMMISSIONER OF TAXES 1984 (1) ZLR 58 (H)

1984 (1) ZLR p58

Citation

1984 (1) ZLR 58 (H)

Case No

No details supplied

Court

Supreme Court, Harare

Judge

Dumbutshena ACJ, Beck JA and Gubbay JA

Heard

16 January 1984

Judgment

31 January 1984

Counsel

A P de Bourbon, for the appellant
I A Donovan, for the respondent

Case Type

No details supplied

Annotations

No case annotations to date

Flynote

Income tax — Income Tax Act [Chapter 181] — s 8(1) — gross income — receipts of a capital nature — loans — moneys received by supplier of fuel from customers before supply of fuel on credit — whether loans or payments in advance — intention of supplier.

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