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South Africa Case Law

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Tax Law [2018] ZATC 12

XYZ (Pty) Ltd v Commissioner For The South African Revenue Service (13626)

XYZ (Pty) Ltd v Commissioner For The South African Revenue Service (13626) [2018] ZATC 12 (17 May 2018)

Court
Tax Court
Case number
13626
Judge
Ingrid Opperman

The Tax Court held that XYZ’s stock write-downs based on NRV under IAS2 were just and reasonable under section 22(1)(a) of the Income Tax Act.

  • Income Tax Act
  • Trading Stock Valuation
  • Net Realizable Value
  • International Accounting Standards
  • Inventory Obsolescence
  • Tax-law
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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.

Source links and collection timestamps are retained alongside the indexed records.