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