Income tax : deduction - annual fee payable "to cover licence of distribution rights" - whether fee revenue or capital expenditure - section 11(a) of Income Tax Act 58 of 1962 - CIR v Kajadas Cosmetics (Pty) Ltd 2002 (4) SA 709 (TPD)

Journal Title :

The Taxpayer

Citation :

(2002) 51 Taxpayer 237

S.A. Cases Cited :

CIR v Kajadas Cosmetics (Pty) Ltd 2002 (4) SA 709 (TPD)

S.A. Legislation :

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

Subject :

Judgments

Income tax - Deductions

Licenses

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