South Africa Case Law

Mobile Telephone Networks Holdings (Pty) Ltd v Commissioner for the South African Revenue Service (A5033/10)

Mobile Telephone Networks Holdings (Pty) Ltd v Commissioner for the South African Revenue Service (A5033/10) [2011] ZAGPJHC 94; 73 SATC 315 (1 July 2011)

Court

South Gauteng High Court, Johannesburg

Case number

A5033/10

Judges

Victor, Horn, Wepener

High Court tax appeal on whether audit fees and Hyperion training costs were deductible. The court allowed most audit fees and held the training fees deductible.

• Income Tax Deductions
• Apportionment Of Expenditure
• Audit Fees
• Training Expenses
• Capital Vs Revenue Expenditure
• Income-tax-deductions