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Introduction of Income Tax in Ghana
Guarantee Payments Capital Allowances
Reliefs Rates of Tax Persons Chargeable
7 other sections not shown
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31st December Accra accruing amount annual allowance appellant Bad Debts Balance Sheet balancing allowance balancing charge basis period beneﬁt capital allowances capital asset capital ex capital expenditure carried cash cessation chargeable income circulating capital claimed commencement Commissioners company’s computation contract cost Debts written deduction deﬁnition derived from Ghana disallowed employee employment exempt from tax expenses ﬁnd ﬁre ﬁrst ﬁt ﬁxed capital gains or proﬁts Glenboig held Income Tax Decree incurred initial allowance inspector investment lease liability loans Loss Account machinery ment normally noted ofﬁce ofﬁcers ofﬁcial overdraft paid paragraph partnership payable payment person Pioneer Companies plant Proﬁt and Loss proﬁts or gains public utility board purchase regarded remitted rent Repairs Residue respect Rowlatt Salami salary Speciﬁc Reserve Spelter stock valuation tax purposes taxable taxpayer total emoluments total income trading receipt transaction United Kingdom University of Ghana vide