The issue of shares is not 'expenditure' for the purposes of the Income Tax Act: Commissioner, South African Revenue Service v Labat Africa Ltd

Authors :
Legwaila, Thabo
Journal Title :
South African Law Journal
Citation :
2013 SALJ 318
Subject :
Shares by a company constitutes 'expenditure'
:
Distinction between 'expenditure' and the incurral of expenditure
:
South African Revenue Service v Labat Africa Ltd2013 (2) SA 33 (SCA)

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