South Africa Case Law

Voigt NO and Another v EGH IP (Pty) Ltd and Others (1076/2021)

Voigt NO and Another v EGH IP (Pty) Ltd and Others (1076/2021) [2021] ZAECGHC 40 (4 May 2021)

Court

Eastern Cape High Court, Grahamstown

Case number

1076/2021

Judge

M.J. Lowe

The court found that the applicants failed to justify the urgency of the application. The delay in launching the application after being advised to act urgently constituted self-created urgency. The truncated timeframes imposed on the respondents were unjustified given the complexity and volume of the papers. The respondents were prejudiced by the limited time to prepare their answer, while the applicants afforded themselves ample time. The founding papers did not establish sufficient grounds for urgency, and the matter warranted being struck from the roll with costs. The court emphasized tha…

Source excerpt

• Urgency In Motion Proceedings
• Voidable Disposition
• Liquidation Proceedings
• Assignment Of Trademarks

XYZ Radio (Proprietary Limited) v Commissioner for the South African Revenue Service (11486)

XYZ Radio (Proprietary Limited) v Commissioner for the South African Revenue Service (11486) [2009] ZATC 1; 72 SATC 6 (11 May 2009)

Court

Tax Court

Case number

11486

Judge

Van Reenen

Tax Court appeal over a section 11(gA) allowance for trademarks and name acquired with a radio business.

• Income Tax Deductions
• Assignment Of Trademarks
• Valuation Of Intangible Assets
• Goodwill Vs Trademark
• Section 11 Ga Allowance
• Duration Of Use Write Off