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South Africa decisions
Decisions matching the current search
Mr Taxpayer v Commissioner for the South African Revenue Service (IT 45628) [2022] ZATC 8; 85 SATC 331 (17 August 2022)
The Tax Court held that R60 million paid for a restraint of trade was gross income under section 1(cB), and dismissed the appeal.
Commissioner for the South African Revenue Service v Kluh Investments (Pty) Ltd (115/2015) [2016] ZASCA 5; [2016] 2 All SA 317 (SCA); 2016 (4) SA 580 (SCA); 78 SATC 177 (1 March 2016)
The Supreme Court of Appeal held that Kluh Investments was not carrying on farming operations, so plantation-sale proceeds were not gross income under section 26.
ABC (Proprietary) Limited v Commissioner for the South African Revenue Services (13002) [2013] ZATC 3; 75 SATC 329 (19 August 2013)
The Tax Court held that proceeds from the sale of a plantation were gross income, finding the appellant carried on farming operations through its plantation business.
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