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South Africa decisions
Decisions matching the current search
Ngonyama and Another v Ntsimbintle Holdings (Pty) Ltd and Others (21/5779) [2021] ZAGPJHC 31 (26 February 2021)
The High Court granted urgent interim relief preserving disputed dividends in an interest-bearing account pending final appeal outcomes.
Morobi and Others v Umyezo Leisure Investments (Pty) Ltd and Others (2501/2015) [2016] ZAFSHC 43; [2016] 2 All SA 845 (FB) (28 January 2016)
The High Court dismissed an application for an interim interdict, finding the applicants failed to prove a prima facie right, imminent harm, balance of convenience, or lack of alternative remedy.
Commissioner For The South African Revenue Service v Scribante Construction (Pty) Ltd (026/2001) [2002] ZASCA 161; 2002 (4) SA 835 (SCA); 64 SATC 379 (14 May 2002)
South Africa’s Supreme Court of Appeal held that interest on shareholder loan accounts credited with dividends was deductible under section 11(a) and not barred by section 23(g).
Commissioner for Inland Revenue v Giuseppe Brollo Properties (Pty) Ltd. (392/92) [1993] ZASCA 197; 1994 (2) SA 147 (AD); (1 December 1993)
South Africa’s Appellate Division held that interest on a loan account created to discharge a dividend debt was not deductible under section 11(a).
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