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THE COMMISSIONER OF TAXES v C LTD 1980 ZLR 524 (A)

1980 ZLR p524

Citation

1980 ZLR 524 (A)

Case No

Details not supplied

Court

Appellate Division, Salisbury

Judge

Fieldsend, CJ, Baron, JA and Goldin, JA

Heard

27th November, 1980; 23rd December, 1980

Judgment

23rd December, 1980

Counsel

J C Andersen SC for the appellant.
A J Swersky SC with him C L Mercer, for the respondent.

Case Type

Income Tax Appeal

Annotations

No case annotations to date

Flynote

Income Tax Act [Chapter 181] — section 15 (2) (c) (ii) — meaning of "articles" — whether demountable partitions are.

Section 55 — gives no power to order costs — allowed" as a deduction under section 15 (2) (gg).

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