Caselaw

Civil Appeal 6867/22 Eli Kahane Holdings Ltd. v. Tax Assessor Tel Aviv 3 - part 12

September 24, 2026
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It was further argued by the appellants that the court erred in determining that Kahane's knowledge, experience and connections did not disappear at the end of the non-competition period, while ignoring, according to the claim, what was stated in Kahane's testimony that daily contact with the other parties in the field was required in order to "Don't get out of the picture".  In this context, the appellants argued that the court erred in determining that Kahane remained involved and updated so that he was not disqualified from working in the field, since the connections that Kahane had left were social and not professional.  In addition, according to the appellants, the court erred in determining that the "Acquisition Cycles" In the electron microscope market, there has been no proof.

  1. At the same time, the appellants made a number of additional claims.

The appellants argued that the court erred in its determination that the respondent's alternative argument that the receipt should be classified as income from an occupation due to Kahane's contribution to the success of the transfer of the activity to the acquiring company.  This is because, according to the appellants, Kahane's contribution to the success of the transaction is only a matter of "Good" who did and"Tails left" It is clear that the receipt he received cannot be credited as payment for the said assistance.

In addition, with regard to the offset of the loan that Kahane gave to our nephews, the appellants argued that the court erred in determining that it was not proven that it was a lost debt that had failed to be collected, since it was sufficient that the debt could not be collected by acceptable means, as was proven, according to them, in our case.

Finally, the appellants argued that there was no reason to charge them for the amount of expenses that had been awarded to them - 25,000 NIS"8 Each - This is because the appeals were consolidated already after the reasons for the appeal were submitted, and the proceeding was actually conducted in a consolidated manner, so that the respondent was not caused extra trouble.

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