L v COMMISSIONER OF TAXES 1991 (2) ZLR 164 (H)

1991 (2) ZLR p164

Citation	1991 (2) ZLR 164 (H)
Case No	Details not supplied
Court	High Court, Harare
Judge	Smith J
Heard	11 January 1991
Judgment	18 September 1991
Counsel	A P de Bourbon SC for the appellant M J Gillespie for the respondent
Case Type	Income tax appeal
Annotations	No case annotations to date

Flynote

Income tax — medical expenses — deduction as expenses incurred in trade or business — expenses of a capital nature — domestic or private expenses.

Income Tax Act [Chapter 181] — ss 15(2)(a) and 16(1)(a) & (b).

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