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South Africa Case Law

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Tax Law [2005] ZAGPHC 81

Pering Mine (Pty) Limited v Director-General Mineral and Energy Affairs and Others (26582/01)

Pering Mine (Pty) Limited v Director-General Mineral and Energy Affairs and Others (26582/01) [2005] ZAGPHC 81; [2005] 4 All SA 641 (T); 67 SATC 317 (10 August 2005)

Court
High Courts - Gauteng
Case number
26582/01
Judge
De Villiers

The High Court set aside a redetermination of mining asset values under section 37(4) of the Income Tax Act and dismissed the Commissioner’s delayed counter-review.

  • Income Tax Act Section 37
  • Functus Officio
  • Review Of Administrative Action
  • Delay And Condonation
  • Promotion Of Administrative Justice Act
  • Functus-officio
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Tax Law [2000] ZASCA 179

Commissioner for South African Revenue Services v Foodcorp Limited (134/98)

Commissioner for South African Revenue Services v Foodcorp Limited (134/98) [2000] ZASCA 179 (31 May 2000)

Court
Supreme Court of Appeal
Case number
134/98
Judges
F H Grosskopf, Zulman, Streicher, Melunsky, Mthiyane

The court held that section 37 of the Income Tax Act did not apply because no ownership of a mining property, meaning land, had passed; the matter was remitted for reassessment under paragraph (j).

  • Income Tax Act Section 37
  • Recoupment Of Capital Expenditure
  • Mining Property Definition
  • Joint Venture Assets
  • Gross Income Inclusion
  • Income-tax
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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.