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South Africa Case Law

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Tax Law [2023] ZATC 1

A v Commissioner For The South African Revenue Services (46206)

A v Commissioner For The South African Revenue Services (46206) [2023] ZATC 1; 86 SATC 225 (21 February 2023)

Court
Tax Court
Case number
46206
Judges
Adams, M Dikotla, G Gould

The Tax Court allowed a taxpayer to set off a foreign assessed loss against foreign recoupment income from a deemed aircraft disposal.

  • Income Tax Act
  • Foreign Assessed Loss
  • Source Of Income
  • Recoupment
  • Statutory Interpretation
  • Income-tax-act
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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.

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