South Africa Case Law

First South African Holdings (Pty) Ltd v Commissioner for South African Revenue Services (372/10)

First South African Holdings (Pty) Ltd v Commissioner for South African Revenue Services (372/10) [2011] ZASCA 67; 73 SATC 221 (11 May 2011)

Court

Supreme Court of Appeal

Case number

372/10

Judges

Harms, Lewis, Ponnan, Bosielo, Theron

The Supreme Court of Appeal held that section 79A applied, but the taxpayer’s request for a reduced assessment was time-barred from the original 2003 assessment.

• Income Tax Act
• Assessment Periods
• Reduced Assessment
• Interpretation Of Statutes
• Income-tax
• Reduced-assessment