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South Africa Case Law

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Tax Law [2014] ZASCA 4

Commissioner for the South African Revenue Service v Mobile Telephone Networks Holdings (Pty) Ltd (966/2012)

Commissioner for the South African Revenue Service v Mobile Telephone Networks Holdings (Pty) Ltd (966/2012) [2014] ZASCA 4; 2014 (5) SA 366 (SCA); 76 SATC 205 (7 March 2014)

Court
Supreme Court of Appeal
Case number
966/2012
Judges
Ponnan, Shongwe, Wallis, Van Zyl, Legodi

The court held that only 10% of the company’s audit fees were deductible and disallowed a disputed KPMG fee entirely for lack of proof.

  • Income Tax Deductions
  • Apportionment Of Expenditure
  • Audit Fees
  • Capital Vs Revenue Expenditure
  • Income-tax-deductions
  • Apportionment-of-expenditure
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Tax Law [2011] ZAGPJHC 94

Mobile Telephone Networks Holdings (Pty) Ltd v Commissioner for the South African Revenue Service (A5033/10)

Mobile Telephone Networks Holdings (Pty) Ltd v Commissioner for the South African Revenue Service (A5033/10) [2011] ZAGPJHC 94; 73 SATC 315 (1 July 2011)

Court
South Gauteng High Court, Johannesburg
Case number
A5033/10
Judges
Victor, Horn, Wepener

High Court tax appeal on whether audit fees and Hyperion training costs were deductible. The court allowed most audit fees and held the training fees deductible.

  • Income Tax Deductions
  • Apportionment Of Expenditure
  • Audit Fees
  • Training Expenses
  • Capital Vs Revenue Expenditure
  • Income-tax-deductions
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About this LexChat collection

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.