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Deduction And Recoupment Of Expenditure On Repairs –SARS Provides Guidance
On the 6th of August 2013 SARS released an interpretation note which seeks to shed some light on the interpretation of section 11(d) of the Income Tax Act (Act 58 of 1962) which allows a deduction for expenditure incurred on repairs for the purposes of trade.
South Africa
21 Nov 2013
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