Income Tax Law cases

South African case law on Income Tax Law, with full citations. 33 cases — page 1 of 1.

  1. Anglovaal Mining Limited v The Commissioner for the South African Revenue Service(411/08) [2009] ZASCA 109
  2. Armgold/Harmony Freegold Joint Venture (Proprietary) Limited v The Commissioner for the South African Revenue Service(703/2011) [2012] ZASCA 152 (1 October 2012)
  3. C F (PVT) LTD v ZIMBABWE REVENUE AUTHORITYHH 99-18, FA 22/2014
  4. Commissioner for South African Revenue Services v Hulett Aluminium (Pty) LimitedCase No: 337/98
  5. Commissioner for the South African Revenue Services v C J SmithCase No: 563/2001 (SCA); also reported as ITC 1698 (63 SATC 161)
  6. Commissioner for the South African Revenue Service v Atlas Copco South Africa (Pty) Ltd(834/2018) [2019] ZASCA 124 (27 September 2019)
  7. Commissioner for the South African Revenue Service v Kluh Investments (Pty) Ltd(115/2015) [2016] ZASCA 5 (1 March 2016)
  8. Commissioner for the South African Revenue Service v Scribante Construction (Pty) LtdCase No: 26/2001 [2002] (SCA) (delivered 14 May 2002)
  9. Commissioner for the South African Revenue Service v Tradehold Ltd(132/11) [2012] ZASCA 61 (8 May 2012)
  10. Delta Beverages (Private) Limited v Zimbabwe Revenue AuthorityJudgment No. SC 3/22, Civil Appeal No. SC598/19
  11. Enviroserv Waste Management (Pty) Ltd v The Commissioner for the South African Revenue Service(154/2022) [2023] ZASCA 180 (18 December 2023)
  12. Ernst Bester Trust v Commissioner South African Revenue Service(282/07) [2008] ZASCA 55 (26 May 2008)
  13. HE Limited v Zimbabwe Revenue AuthorityHH549-19, FA 10/14
  14. MA Ltd v Zimbabwe Revenue AuthorityHH 633-16, FA 24B/2011
  15. MBCA Bank (Private) Limited (Now known as Nedbank Zimbabwe Limited) v Zimbabwe Revenue AuthorityJudgment No. SC 140/21, Civil Appeal No. SC 687/20
  16. M Company (Pvt) Ltd v Zimbabwe Revenue AuthorityHH 661-16, FA 08/14
  17. [MEDIA SUMMARY] Commissioner for the South African Revenue Service v KWJ Investments(142/2017) [2018] ZASCA 81
  18. M (Pvt) Ltd v The Commissioner General, ZIMRAHH 665-15, FA 08/12
  19. MW (PVT) LTD v ZIMBABWE REVENUE AUTHORITYHH 806-19, ITC 01/17
  20. Samril Investments (Pty) Ltd v Commissioner for the SA Revenue ServiceCase No: 426/2001
  21. SDC Ltd v The Commissioner-General Zimbabwe Revenue AuthorityHH 338-21, FA 16/14
  22. Syfrets Participation Bond Managers Ltd v The Commissioner for South African Revenue ServiceCASE NO: 620/98
  23. The Commissioner for Inland Revenue v Conhage (Proprietary) Limited (formerly Tycon (Proprietary) Limited)Case Nr: 606/97
  24. The Commissioner for the South African Revenue Service v Brummeria Renaissance (Pty) Ltd and Others(391/06) [2007] ZASCA 99
  25. The Commissioner for the South African Revenue Service v Capstone 556 (Pty) Ltd(20844/2014) [2016] ZASCA 2 (9 February 2016)
  26. The Commissioner for the South African Revenue Service v Reunert Ltd(971/2016) [2017] ZASCA 153 (22 November 2017)
  27. The Commissioner for the South African Revenue Service v SA Silicone Products (Pty) LtdCase no: 358/02
  28. The Commissioner of SA Revenue Services v Volkswagen of South Africa (Proprietary) LimitedCase No: 153/99
  29. The Commissioner of the South African Revenue Service v BP South Africa (Pty) Ltd(92/05) [2006] ZASCA 60
  30. Ticktin Timbers CC v The Commissioner for Inland RevenueCase No: 443/97 (also reported in Commissioner for Inland Revenue v Ticktin Timbers CC 1997(3) SA 625 (C))
  31. Volkswagen South Africa (Pty) Ltd v The Commissioner for the South African Revenue Service(1123/2016) [2017] ZASCA 190 (20 December 2017)
  32. W J Fourie Beleggings v The Commissioner for the South African Revenue Service(168/08) [2009] ZASCA 37 (31 March 2009)
  33. Woodthorpe Investments (Pvt) Ltd t/a Bathroom Boutique v Zimbabwe Revenue AuthorityHH 220-26; Ref Case No ITC7-22 & FA8-22