CARA THIART; ELANA DU PLESSIS. A Critical Analysis of the Application of Section 37C(1) of the Income Tax. Obiter, [S. l.], v. 46, n. 1, 2025. DOI: 10.17159/zvd30693. Disponível em: https://obiter.mandela.ac.za/article/view/17547. Acesso em: 20 apr. 2025.