Income tax : deductions - company making charitable donations at behest of its overseas parent for benefit of parent - whether donations deductible - Section 23(g) of the Income Tax Act 58 of 1962 - Case 10400, judgment of Income Tax Special Court delivered by Wunsh J, President, on 13 February 1998

Journal Title :

The Taxpayer

Citation :

(2002) 51 Taxpayer 55

S.A. Legislation :

Income Tax Act 58 of 1962 s. 23(g)

Subject :

Judgments

Income tax - Deductions

Companies - Taxation

Holding companies

Subsidiary companies

Gifts - Taxation

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