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South Africa Case Law

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Tax Law [2023] ZAGPJHC 769

Commissioner for the South African Revenue Services v M (A5036/2022)

Commissioner for the South African Revenue Services v M (A5036/2022) [2023] ZAGPJHC 769 (6 July 2023)

Court
South Gauteng High Court, Johannesburg
Case number
A5036/2022
Judges
Wepener, Adams, Mahalelo

SARS appeal upheld in a tax dispute over whether unexplained bank deposits were income or loan repayments. Most assessed amounts were confirmed as taxable income.

  • Income Tax Assessment
  • Burden Of Proof
  • Prescription Of Tax Debt
  • Loan Repayment Vs Income
  • Understatement Penalty
  • Income-tax
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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.