A v Commissioner for the South African Revenue Service (13132)
A v Commissioner for the South African Revenue Service (13132) [2014] ZATC 3; 77 SATC 93 (8 December 2014)
The Tax Court held that wine grapes delivered to a co-operative remained closing stock held by the farmer, but the SARS valuation was set aside and remitted.
- Income Tax Act
- Farming Operations
- Closing Stock Valuation
- Produce Definition
- Burden Of Proof
- Tax Assessment Procedure