South Africa Case Law

Warner Lambert SA (Pty) Ltd v Commissioner for the South African Revenue Service (277/02)

Warner Lambert SA (Pty) Ltd v Commissioner for the South African Revenue Service (277/02) [2003] ZASCA 59; 2003 (5) SA 344 (SCA); 65 SATC 346 (30 May 2003)

Court

Supreme Court of Appeal

Case number

277/02

Judges

Howie, Schutz, Conradie, Lewis, Mlambo

The Supreme Court of Appeal held that socially responsible expenditure incurred to protect a subsidiary’s trading position was deductible as revenue expenditure.

• Income Tax Deduction
• Capital Vs Revenue Expenditure
• Purpose Of Expenditure
• Section 11a Income Tax Act
• Section 23g Income Tax Act
• Income-tax-deduction