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South Africa Case Law

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Tax Law [2012] ZASCA 36

Eveready (Pty) Ltd v Commissioner for the South African Revenue Service (195/11)

Eveready (Pty) Ltd v Commissioner for the South African Revenue Service (195/11) [2012] ZASCA 36; 74 SATC 185 (29 March 2012)

Court
Supreme Court of Appeal
Case number
195/11
Judges
Nugent, Heher, Malan, Tshiqi, Boruchowitz

The SCA held that Eveready’s opening inventory was not acquired for no consideration under s 22(4), and dismissed the appeal and cross-appeal.

  • Income Tax Act 58 Of 1962
  • Trading Stock Valuation
  • Acquisition For No Consideration
  • Deductibility Of Opening Stock
  • Interest On Unpaid Tax
  • Income-tax-act-1962
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South Africa decisions are organised by court, judge, legal area and indexed issue so a practitioner can move from a proposition to a citable authority with the surrounding context intact.

Source links and collection timestamps are retained alongside the indexed records.