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An inquiry into 'The nature of capital': with special reference to C.I.R. versus Middelman
Our Courts have, in many decisions stretching over decades, been faced with the problem of deciding whether the proceeds of the disposal of certain assets are revenue, or are of a capital nature. The assets which have given rise to the problem are those which one would normally consider to be capita...
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| Format: | Thesis |
| Language: | English |
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Department of Commercial Law
2021
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