Esheria South Africa Case Law
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South Africa Case Law

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Tax Law [2023] ZATC 13

Fast (Pty) Ltd v Commissioner for the South African Revenue Service (IT 14305)

Fast (Pty) Ltd v Commissioner for the South African Revenue Service (IT 14305) [2023] ZATC 13 (24 August 2023)

Court
Tax Court
Case number
IT 14305
Judge
Vally

The Tax Court allowed the Commissioner to amend his rule 31 statement and partly allowed FAST’s rule 32 amendments, rejecting two new grounds as impermissible.

  • Transfer Pricing
  • Income Tax Act Section 31
  • Tax Court Rules Amendment
  • Arms Length Principle
  • Benchmarking Study
  • Procedural Fairness
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Tax Law [2021] ZATC 2

Black Mountain Mining (Pty) Ltd v Commissioner for the South African Revenue Service (IT24578)

Black Mountain Mining (Pty) Ltd v Commissioner for the South African Revenue Service (IT24578) [2021] ZATC 2 (27 January 2021)

Court
Tax Court
Case number
IT24578
Judge
Collis

The Tax Court refused Black Mountain Mining’s application to amend its grounds of appeal, finding the new section 11(a) issue had been abandoned and would prejudice SARS.

  • Income Tax Deduction
  • Tax Court Rules Amendment
  • Withdrawal Of Admission
  • Waiver Of Rights
  • Tax-court-rules-amendment
  • Income-tax-deduction
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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.