Supreme Court of the Cape of Good Hope - 1969

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1 judgment
Citation
Judgment date
September 1969
Whether compensation paid to settle claims arising from farming operations is deductible under section 11(c) of the Income Tax Act.
Income tax — Interpretation of section 11(c) — "any expenditure... in respect of any dispute or legal proceeding" — whether phrase includes compensation paid in settlement — meaning of "in respect of" can be wide — settlement payments deductible where connected with disputes arising from ordinary business operations.
3 September 1969