Search judgments by proposition, citation, court, judge or legal topic, then move directly into the source-grounded case analysis.
Results update automatically as you type.
South Africa decisions
Decisions matching the current search
SSN Taxpayer v Commission for the South African Revenue Services (25334) [2023] ZATC 10 (31 March 2023)
The Tax Court held that relocation costs for third-party infrastructure and Town B were not deductible, but allowed deduction of the 66Kv line and set aside understatement penalties.
ABC Mining (Pty) Ltd v Commissioner for the South African Revenue Service (IT 24606) [2021] ZATC 12 (25 February 2021)
The Tax Court held that the purchase of prospecting rights was not deductible under section 15(b), but reduced the understatement penalty to 10% and remitted interest.
ABC Trading (Pty) Ltd v Commissioner, South African Revenue Service (13686) [2017] ZATC 16 (30 March 2017)
The court held that the appellant, as a contract miner, is not engaged in 'mining operations' as defined by the Income Tax Act. The appellant's activities are limited to extraction and ancillary services for mining right holders, without involvement in the commercial sale of minerals or bearing the associated risks. The income earned is for services rendered, not from mining operations, and the appellant does not meet the statutory requirements for capital expenditure deductions under sections 15 and 36. The appellant's business model does not allow for ring-fencing of capital expenditure to…
Source excerpt
Itokolle Clinix Hospital (Pty) Limited v Mngomezulu And Ministry Incorporation (41419/2015) [2016] ZAGPJHC 154 (10 June 2016)
The High Court held that three months’ notice to end an integrated lease and radiology-services arrangement was unreasonable, so the eviction application failed.
Explore more
