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South Africa Case Law

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Tax Law [2021] ZATC 26

ABC Trading v Commissioner for the South African Revenue Services (IT 25242)

ABC Trading v Commissioner for the South African Revenue Services (IT 25242) [2021] ZATC 26 (31 May 2021)

Court
Tax Court
Case number
IT 25242
Judges
Mali, S.C. Nhleko, T. Tsekoa

The Tax Court upheld additional assessments, disallowed depreciation and finance-charge deductions, confirmed a 100% understatement penalty, and ordered costs against the appellant.

  • Income Tax Deductions
  • Depreciation Allowance
  • Connected Person Transactions
  • Understatement Penalty
  • Burden Of Proof
  • Costs Order
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Tax Law [2021] ZATC 16

ABC Trading v Commissioner for the South African Revenue Service (IT 25242)

ABC Trading v Commissioner for the South African Revenue Service (IT 25242) [2021] ZATC 16 (19 February 2021)

Court
Tax Court
Case number
IT 25242
Judges
Mali, S.C. Nhleko, T. Tsekoa

The Tax Court confirmed additional assessments, disallowed depreciation and finance-charge deductions, upheld a 100% understatement penalty, and awarded costs against the appellant.

  • Income Tax Deductions
  • Depreciation Allowance
  • Connected Person Transactions
  • Finance Charge Deduction
  • Understatement Penalty
  • Burden Of Proof
Read case analysis

About this LexChat collection

South Africa decisions are organised by court, judge, legal area and indexed issue so a practitioner can move from a proposition to a citable authority with the surrounding context intact.

Source links and collection timestamps are retained alongside the indexed records.