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The court case: q , provides the basis on which the distinction between capital or revenue receipts can be made whereby a fruit and tree
The court case: provides the basis on which the distinction between capital or revenue receipts can be made whereby a fruit and tree analogy is applied. A CIR Cohen B CIR v Kuttel C CIR v Geldenhuys D CIR v Visser 
The court case: provides the basis on which the distinction between capital or revenue receipts can be made whereby a fruit and tree analogy is applied.
A CIR Cohen
B CIR v Kuttel
C CIR v Geldenhuys
D CIR v Visser
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