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 [1998] ZASCA 71

Commissioner for Inland Revenue v Datakor Engineering (Pty) Ltd. (405/96)

Commissioner for Inland Revenue v Datakor Engineering (Pty) Ltd. (405/96) [1998] ZASCA 71; 1998 (4) SA 1050 (SCA); [1998] 4 All SA 414 (A) (21 September 1998)

Court
Supreme Court of Appeal
Case number
405/96
Judges
Nienaber, Harms, Zulman, Melunsky, Ngoepe

The court held that converting creditors’ claims into redeemable preference shares was a compromise benefit that reduced the taxpayer’s assessed loss under the Income Tax Act.

  • Assessed Loss Reduction
  • Compromise With Creditors
  • Redeemable Preference Shares
  • Onus Of Proof
  • Schemes Of Arrangement
  • Assessed-loss-reduction
Read case analysis
Commercial And Corporate [1986] ZASCA 50

AA Mutual Insurance Asspciation Ltd. v Century Insurance Company (366/84)

AA Mutual Insurance Asspciation Ltd. v Century Insurance Company (366/84) [1986] ZASCA 50 (16 May 1986)

Court
Supreme Court of Appeal
Case number
366/84
Judges
Corbett, Joubert, Hoexter, Galgut, Nicholas

The court held AA Mutual could validly renounce its right to redeem preference shares while Century held them, so the redemption notice failed and the appeal was dismissed.

  • Redeemable Preference Shares
  • Companies Act 1926
  • Articles Of Association
  • Contractual Waiver
  • Shareholder Rights
  • Redeemable-preference-shares
Read case analysis
Tax Law [1985] ZASCA 63

Commissioner For Inland Revenue v Standard Bank of South Africa Ltd. (81/85)

Commissioner For Inland Revenue v Standard Bank of South Africa Ltd. (81/85) [1985] ZASCA 63; [1985] 2 All SA 512 (A) (22 August 1985)

Court
Supreme Court of Appeal
Case number
81/85
Judges
Corbett, Miller, Van Heerden, Hefer, Galgut

The court held that interest on deposit moneys remained deductible even though some funds were used to buy redeemable preference shares generating exempt dividends.

  • Income Tax Deductions
  • Interest Expense
  • Exempt Income
  • Redeemable Preference Shares
  • Income-tax-deductions
  • Interest-expense
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.