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South Africa decisions
Decisions matching the current search
ABD Limited v Commissioner for the South African Revenue Service (14302) [2024] ZATC 2; 87 SATC 64 (14 February 2024)
The Tax Court held that ABD’s 1% royalty was arm’s length, relying on a Cyprus internal CUP, and set aside SARS’s increased assessments.
Fast (Pty) Ltd v Commissioner for the South African Revenue Service (IT 14305) [2023] ZATC 13 (24 August 2023)
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.
Telkom SA Soc Limited v Business Connexion Group Limited (Dimension Data (Proprietary) Limited Intervening) (LM065Aug14) [2015] ZACT 112; [2015] 2 CPLR 688 (CT) (12 October 2015)
The Tribunal conditionally approved Telkom’s acquisition of BCX, finding the revised conditions adequately addressed foreclosure, bundling, transparency, and employment concerns.
Competition Commission v Telkom SA SOC Ltd (016865) [2013] ZACT 62 (18 July 2013)
The Tribunal confirmed a settlement between the Competition Commission and Telkom, imposed a R200 million penalty, and ordered pricing and compliance reforms.
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