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South Africa decisions
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Bassani Mining (Pty) Ltd v Sebosat (Pty) Ltd and Others (191905/20) [2020] ZAGPJHC 311 (10 September 2020)
The High Court granted Bassani Mining leave to appeal after refusing urgent anti-dissipation relief, finding arguable prospects on the proper test.
Commissioner for the South African Revenue Service v Digicall Solutions (Pty) Ltd (927/2017) [2018] ZASCA 137; [2018] 4 All SA 647 (SCA); 2019 (4) SA 312 (SCA); 81 SATC 97 (28 September 2018)
The Supreme Court of Appeal found that the first change in shareholding in the taxpayer company was effected solely or mainly for the purpose of utilising the assessed loss to avoid tax liability. The evidence demonstrated that the assessed loss was a central consideration in the structuring of the transactions, and that the taxpayer failed to discharge the onus of proving that the change was not effected for the prohibited purpose. The Court held that the income received by the taxpayer after the second change in shareholding resulted indirectly from the first change, as the transactions wer…
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Competition Commission v Senwes Ltd (110/CR/Dec06) [2013] ZACT 34 (15 May 2013)
The Tribunal confirmed a settlement requiring Senwes to restructure its grain business, ensure non-discriminatory storage access, and report compliance annually.
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