Income tax : deductions - royalties payments - whether expenditure of a revenue nature - section 11(a) of Income Tax Act 58 of 1962 - case 11454, judgment of the Cape Tax Court heard on 24 August 2005, delivered by Waglay, President

Journal Title :

The Taxpayer

Citation :

(2005) 54 Taxpayer 228

S.A. Legislation :

Income Tax Act 58 of 1962 s. 11(a)

Subject :

Income tax - Deductions for expenses

Trade marks

Judgments

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