Issues of shares by a company in payment for the acquisition of a trademark : whether the issue constituted expenditure as required by s. 11(gA) of Act 58 of 1962

Journal Title :
The Taxpayer
Citation :
(2006) 55 Taxpayer 165
S.A. Legislation :
Income Tax Act 58 of 1962 s.11(gA)
Subject :
Trade marks
:
Income tax - Deductions for expenses
:
Company law - Shares

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