South Africa Case Law

Essential Sterolin Products (Pty) Ltd. v Commissioner for Inland Revenue (605/90)

Essential Sterolin Products (Pty) Ltd. v Commissioner for Inland Revenue (605/90) [1993] ZASCA 160; 1993 (4) SA 859 (AD); [1993] 2 All SA 632 (A) (30 September 1993)

Court

Supreme Court of Appeal

Case number

605/90

Judges

Corbett, Van Heerden, Smalberger, Goldstone, Howie

The court held that a DM 4 million payment under an inability-to-manufacture agreement was not from a South African source and set aside the assessment.

• Source Of Income
• Gross Income Definition
• International Taxation
• Capital Vs Revenue
• Patent Rights
• Business Restructuring