Income tax : deduction - intellectual property - cost of trade mark - deductability of allowances

Journal Title :

The Taxpayer

Citation :

(2009) 58 Taxpayer 114

S.A. Cases Cited :

Case no. 11488 judgment of the Tax Court, 11 May 2009

S.A. Legislation :

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

Subject :

Intellectual property - Taxation

Trade marks - Taxation

Income tax - Deductions for expenses

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