South Africa Case Law

Commissioner for the South African Revenue Service v Dunblane (Transkei) (Pty) Ltd (468/99)

Commissioner for the South African Revenue Service v Dunblane (Transkei) (Pty) Ltd (468/99) [2001] ZASCA 90; 2002 (1) SA 38 (SCA); 64 SATC 51 (17 September 2001)

Court

Supreme Court of Appeal

Case number

468/99

Judges

Streicher, Hefer, Harms, Scott, Mthiyane

The Supreme Court of Appeal held that section 20(2) did not confer a discretion on the Secretary, so the loss assessment could be amended after two years.

• Income Tax Assessment
• Discretionary Power
• Assessed Loss
• Statutory Interpretation
• Income-tax-assessment
• Assessed-loss