In the tax law case: Geldenhuys v Commissioner for Inland Revenue 14 SATC 419 (A) 1947 , which principle was established?

Question

In the tax law case:  Geldenhuys v Commissioner for Inland Revenue 14 SATC 419 (A) 1947 , which principle was established?

Accepted Answer

If a taxpayer receives an amount for their own benefit it is considered gross income.

Answer

If a taxpayer receives an amount it is gross income.

Answer

If a taxpayer receives an amount even though it is for someone else's benefit it is considered gross income.

Answer

If the taxpayer pays an amount to another taxpayer it is gross income.

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