Income tax - Expenditure actually incurred - Payment by the issue of own shares

Journal Title :

The Taxpayer

Citation :

(2010) 59 Taxpayer 38

S.A. Cases Cited :

Commissioner for the South African Revenue Service v Labat Africa Limited, North Gauteng High Court, 11 December 2009, Case No A206/06

S.A. Legislation :

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

Subject :

Income tax - Deductions for expenses

Company law - Shares - Acquisition

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