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Citation
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Judgment date
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| December 1968 |
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13 December 1968 |
| November 1968 |
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29 November 1968 |
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22 November 1968 |
This is an appeal against an interlocutory order of the High Court refusing an application by the defendant/appellant for further particulars of the plaint. This appeal is brought with leave |
22 November 1968 |
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13 November 1968 |
| October 1968 |
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30 October 1968 |
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16 October 1968 |
| August 1968 |
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20 August 1968 |
| July 1968 |
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26 July 1968 |
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17 July 1968 |
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11 July 1968 |
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10 July 1968 |
| June 1968 |
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18 June 1968 |
| February 1968 |
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1 February 1968 |
| January 1968 |
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1 January 1968 |
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Legal expenses to recover rental premises are deductible as revenue expenditure when incurred in the ordinary course of business.
Tax law – income tax – deductibility of legal expenses – distinction between capital and revenue expenditure – legal expenses incurred to regain possession of business premises – whether such expenses are deductible in the production of income under section 14 of the Income Tax Act.
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1 January 1968 |
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1 January 1968 |
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1 January 1968 |
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An appellate court upheld a Rent Tribunal's standard rent determination, restricting judicial interference to cases of legal or factual misdirection.
Landlord and tenant – Rent control – Determination of standard rent – Tribunal's discretion – Use of retrospective valuations – Limits of appellate interference – Rent Restriction Act, s 4(1)(c).
|
1 January 1968 |