Income Tax cases

South African case law on Income Tax, with full citations. 50 cases — page 1 of 1.

  1. A B v Zimbabwe Revenue Authority (ZIMRA)HH 479-21 (ITC 5/21)
  2. Ackermans Limited v The Commissioner for the South African Revenue Service; Pep Stores (SA) Limited v The Commissioner for the South African Revenue Service(441/09) [2010] ZASCA 131
  3. Africa Cash and Carry (Pty) Limited v The Commissioner for the South African Revenue Service(783/18) [2019] ZASCA 148 (21 November 2019)
  4. Anglo Platinum Management Services (Pty) Ltd v The Commissioner for the South African Revenue Service(20725/2014) [2015] ZASCA 180 (30 November 2015)
  5. Avenant v Commissioner for the South African Revenue Service(367/2015) [2016] ZASCA 90 (1 June 2016)
  6. Barclays Bank of Zimbabwe v Zimbabwe Revenue AuthorityJudgment No. SC 31/06, Civil Appeal No. 323/04; ZLR (35)
  7. Baseline Civil Contractors (Pty) Ltd v The Commissioner for the South African Revenue Service(893/2024) [2026] ZASCA 20 (24 February 2026)
  8. Benhaus Mining (Proprietary) Limited v The Commissioner for the South African Revenue Service(165/2018) [2019] ZASCA 17 (22 March 2019)
  9. BMW South Africa (Pty) Ltd v The Commissioner for the South African Revenue Service(1156/18) [2019] ZASCA 107 (6 September 2019)
  10. BP Southern Africa (Pty) Ltd v The Commissioner for the South African Revenue Services(60/06) [2007] ZASCA 7
  11. BT (Pvt) Ltd v Zimbabwe Revenue AuthorityHH 617-14, FA 12/12
  12. Chipkin (Natal) (Pty) Limited v The Commissioner for the SA Revenue ServiceCase number: 190/04
  13. Commissioner for the SA Revenue Service v Catherine Marcia WynerCase No: 581/2002
  14. Commissioner for the South African Revenue Service v Bosch(394/2013) [2014] ZASCA 171 (19 November 2014)
  15. Commissioner for the South African Revenue Service v Coronation Investment Management SA (Pty) Ltd(1269/2021) [2023] ZASCA 10 (07 February 2023)
  16. Commissioner for the South African Revenue Service v Mobile Telephone Networks Holdings (Pty) Ltd(966/12) [2014] ZASCA 4 (7 March 2014)
  17. Comshipco Shiffahrtsagentur GmbH v The Commissioner for South African Revenue ServiceCase no: 472/98
  18. C S E (Pvt) Ltd v Zimbabwe Revenue AuthorityHH 481-21 (ITC 8/21)
  19. Curverid Tobacco Private Limited v Zimbabwe Revenue AuthorityJudgment No. SC 114/25, Civil Appeal No. SC 704/24
  20. CUT (Pvt) Ltd v ZIMRAHH 684-19; ICT 10/16
  21. Defy Limited v The Commissioner for the South African Revenue Service(192/09) [2010] ZASCA 11
  22. E (Private) Limited v Zimbabwe Revenue AuthorityHH 10-22, ITC 9/20
  23. Eveready (Pty) Limited v The Commissioner for the South African Revenue Service(195/11) [2012] ZASCA 36
  24. First National Bank of Southern Africa Ltd v Commissioner for Inland RevenueCase No: 343/2000
  25. First South African Holdings (Pty) Limited v Commissioner for South African Revenue Service(372/10) [2011] ZASCA 67
  26. GFZ Ltd v Zimbabwe Revenue AuthorityHH 843-19, ITC 4/16 & ITC 10/17
  27. Maguire v Commissioner for the South African Revenue Service(731/07) [2008] ZASCA 156
  28. [MEDIA SUMMARY] Commissioner for the South African Revenue Service v Volkswagen South Africa (Pty) LtdMedia Summary dated 19 September 2018 (full citation not provided in text)
  29. [MEDIA SUMMARY] Milnerton Estates Ltd v Commissioner for the South African Revenue ServiceMedia Summary dated 20 November 2018 (Full citation not available in text)
  30. MR Bank Limited v Zimbabwe Revenue AuthorityHH 779-19, ITC 02/17
  31. Nestle Zimbabwe (Private) Limited v Zimbabwe Revenue AuthorityJudgment No. SC 148/21, Civil Appeal No. SC 290/20
  32. NOC (Pvt) Ltd v Zimbabwe Revenue AuthorityHH 765-19, ITC 14/17 & ITC 15/17
  33. NYS (PVT) LTD v ZIMBABWE REVENUE AUTHORITYHH 617-19; FA 13/16
  34. Omnia Fertilizer Limited v The Commissioner for the South African Revenue ServiceCase No 103/2002
  35. Standard Chartered Bank Zimbabwe Limited v Zimbabwe Revenue AuthorityJudgment No. 23/18, Civil Appeal No. SC 145/15
  36. Stellenbosch Farmers' Winery Limited v Commissioner for the South African Revenue Service(511/2011) [2012] ZASCA 72
  37. The Commissioner for South African Revenue Services v Foodcorp LimitedCase number: 134/98
  38. The Commissioner for South African Revenue Service v R.M. WoulidgeCase No 24/2000 (SCA) - judgment dated 20 September 2001
  39. The Commissioner for the South African Revenue Services v Foskor (Pty) Ltd(375/09) [2010] ZASCA 45 (31 March 2010)
  40. The Commissioner for the South African Revenue Services v Megs Investments (Pty) Ltd and SNKH Investments (Pty) LtdCase No 034/03 (SCA)
  41. The Commissioner for the South African Revenue Services v Pretoria East Motors (Pty) Ltd(291/12) [2014] ZASCA 91 (12 June 2014)
  42. The Commissioner for the South African Revenue Service v Big G Restaurants (Pty) Ltd(157/2018) [2018] ZASCA 179 (3 December 2018)
  43. The Commissioner for the South African Revenue Service v Clicks Retailers (Pty) Ltd(58/2019) [2019] ZASCA 187 (3 December 2019)
  44. The Commissioner for the South African Revenue Service v Founders Hill (Pty) Ltd(509/10) [2011] ZASCA 66
  45. The Commissioner for the South African Revenue Service v Marula Platinum Mines Limited(218/2015) [2015] ZASCA 121 (22 September 2016)
  46. The Commissioner for the South African Revenue Service v Spur Group (Pty) Ltd(320/2020) [2021] ZASCA 145 (15 October 2021)
  47. Warner Lambert SA (Pty) Ltd v Commissioner for the South African Revenue ServiceCase no: 277/02
  48. W C of Zimbabwe (Pvt) Ltd v Zimbabwe Revenue Authority and V F S L H (Pvt) Ltd v Zimbabwe Revenue AuthorityHH 295-22, ITC 1-21 & ITC 7-20
  49. Western Platinum Ltd v The Commissioner for South African Revenue ServiceCase Number: 294/03 [2004] SCA (reported as Income Tax Case 1753 65 SATC 310)
  50. Z CO (Pvt) Ltd v Zimbabwe Revenue AuthorityHH 575-14, FA 03/13