19 August 2022 – Income Tax Act, 1962, and Tax Administration Act, 2011
SARSTC IT 25042 (IT) [2022] ZATC BFN (14 July 2022)
Whether the finance charges levied in respect of the loans of Propsky and RMB constituted interest for the purposes of section 24J. Whether the understatement penalty was correctly levied.
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