Question: "That the source of receipts, received as income, is not the quarter whence they come, but the originating cause of their being received as income, and this originating cause is the work which the taxpayer does to earn them, the quid pro quo which he gives in return for which he receives them..." (CIR v Lever Brothers & Unilever Ltd 1946 AD 441)
With reference to the Income Tax Act 24 of 1981 and other decided cases define and fully discuss the concept of SOURCE in our law of taxation. Note: You are not required to deal with deemed source.