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Court Cases (Received by)
MP Finance Group CC v CSARS,.
Principle
An amount will be “received by” a taxpayer, if such
taxpayer has intended to receive the amount for his
or her own benefit.
Geldenhuys v CIR,
Principle
Amount is received by taxpayer only if it is received by him on
his own behalf and for his own benefit.
CIR v Witwatersrand Association of Racing Clubs,
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