Esheria South Africa Case Law
Sign in
South Africa Source-linked decisions Coverage checked

South Africa Case Law

Search judgments by proposition, citation, court, judge or legal topic, then move directly into the source-grounded case analysis.

Courts on this page
1 court collection
Last checked

Search and filter South Africa case law

Results update automatically as you type.

South Africa decisions

Decisions matching the current search

Clear filters
Tax Law [1995] ZASCA 9

Sentra-Oes Kooperatief Bpk v Kommissaris van Binnelandse Inkomste (312/93)

Sentra-Oes Kooperatief Bpk v Kommissaris van Binnelandse Inkomste (312/93) [1995] ZASCA 9; 1995 (3) SA 197 (AD); (9 March 1995)

Court
Supreme Court of Appeal
Case number
312/93
Judges
Corbett, Hoexter, Smalberger, Kumleben, Nicholas

The court held that a short-term insurer’s irrecoverable R5 million deposit loss was capital in nature and not deductible; condonation was refused and the appeal struck off.

  • Income Tax Act 58 Of 1962
  • Deductibility Of Losses
  • Capital Vs Revenue Loss
  • Short Term Insurance
  • Investment Losses
  • Tax-law
Read case analysis

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.