South Africa Case Law

Fast (Pty) Ltd v Commissioner for the South African Revenue Service (IT 14305)

Fast (Pty) Ltd v Commissioner for the South African Revenue Service (IT 14305) [2023] ZATC 13 (24 August 2023)

Court

Tax Court

Case number

IT 14305

Judge

Vally

The Tax Court allowed the Commissioner to amend his rule 31 statement and partly allowed FAST’s rule 32 amendments, rejecting two new grounds as impermissible.

• Transfer Pricing
• Income Tax Act Section 31
• Tax Court Rules Amendment
• Arms Length Principle
• Benchmarking Study
• Procedural Fairness