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Ochberg v Commissioner for Inland Revenue   flag  7

[1931] AD 215; 5 SATC 93
South Africa

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Butcher Shop and Grill CC v Trustees for the time being of the Bymyam Trust (038/2022) [2023] ZASCA 57; [2023] 3 All SA 40 Supreme Court of Appeal of South Africa South Africa 21 Apr 2023 SAFLII flag
A Co v Commissioner For The South African Revenue Service (IT 24510) [2019] ZATC 1 South Africa Tax Court South Africa 17 Apr 2019 SAFLII flag
XYZ (Pty) Ltd v Commissioner for the South African Revenue Service : Whether the awarding of points by the Appellant to its employees which allowed them to utilise holiday resorts free of charge constituted a fringe benefit or not - paragraph (i) of the definition of 'gross income' in section 1 of the Income Tax Act, 1962 (12244) [2008] ZATC 1 South Africa Tax Court South Africa 21 Jan 2008 SAFLII flag
TC Case No 11247 : Whether amounts paid by investors can be said to have been received as gross income - Section 1 of the Income Tax Act (11247) [2005] ZATC 2 South Africa Tax Court South Africa 2 Feb 2005 SAFLII flag
Commissioner for Inland Revenue v Datakor Engineering (Pty) Ltd (405/96) [1998] ZASCA 71; 1998 4 SA 1050; [1998] 4 All SA 414 Supreme Court of Appeal of South Africa South Africa 21 Sep 1998 SAFLII flag 1
Commissioner for Inland Revenue v Friedman NNO [1992] ZASCA 190; 1993 1 SA 353; [1993] 1 All SA 306; 55 SATC 39 Supreme Court of Appeal of South Africa South Africa 5 Nov 1992 SAFLII flag 29
CIR v People's Stores (Walvis Bay) (Pty) Ltd [1990] ZASCA 1; 1990 2 SA 353; 25 SATC 9 Supreme Court of Appeal of South Africa South Africa 22 Feb 1990 SAFLII flag 20

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