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
2 court collections
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 [2021] ZAGPJHC 800

Black Mountain Mining (Pty) Ltd v Commissioner for the South African Revenue Services (A78/2021)

Black Mountain Mining (Pty) Ltd v Commissioner for the South African Revenue Services (A78/2021) [2021] ZAGPJHC 800 (7 September 2021)

Court
South Gauteng High Court, Johannesburg
Case number
A78/2021
Judges
Weiner, Opperman, Makola

The High Court held that the Tax Court’s refusal to allow an amendment was appealable and granted leave to amend the taxpayer’s Rule 32 statement.

  • Income Tax Deductions
  • Tax Court Procedure
  • Amendment Of Pleadings
  • Appealability Of Interlocutory Orders
  • Burden Of Proof
  • Waiver And Abandonment
Read case analysis
Tax Law [2010] ZASCA 172

Commissioner for South African Revenue Service v Sprigg Investment 117 CC t/a Global Investment (36/2010)

Commissioner for South African Revenue Service v Sprigg Investment 117 CC t/a Global Investment (36/2010) [2010] ZASCA 172; 2011 (4) SA 551 (SCA); [2011] 3 All SA 18 (SCA); 73 SATC 114 (1 December 2010)

Court
Supreme Court of Appeal
Case number
36/2010
Judges
Harms, Maya, Cachalia, Shongwe, Tshiqi

The SCA held that SARS had given adequate reasons for tax assessments, but set aside the tax court’s order because the court was improperly constituted.

  • Income Tax Act
  • Adequacy Of Reasons
  • Tax Court Procedure
  • Appealability
  • Composition Of Tax Court
  • Tax-assessment-reasons
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.