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Commissioner for Inland Revenue v Guardian Assurance Co South Africa Ltd (301/1989) 7

[1991] ZASCA 32; 1991 3 SA 1; [1991] 2 All SA 193

Supreme Court of Appeal of South Africa

South Africa

26th March, 1991

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Capstone 556 (Pty) Ltd v Commissioner for the South African Revenue Service	[2014] ZAWCHC 123; 2014 6 SA 195; 77 SATC 1	High Court of South Africa - Western Cape Division	South Africa	26 Aug 2014	SAFLII		1
LawCite Dludlu v Road Accident Fund	[2023] ZAGPPHC 1017	North Gauteng High Court, Pretoria	South Africa	30 Jun 2023	SAFLII
Dludlu v Road Accident Fund (60676/2021)	[2023] ZAGPPHC 522	North Gauteng High Court, Pretoria	South Africa	30 Jun 2023	SAFLII
J J v R v (5832/2019)	[2020] ZAFSHC 226	High Court of South Africa - Free State Division	South Africa	19 Oct 2020	SAFLII
H v H (23610/2016)	[2018] ZAGPPHC 495	North Gauteng High Court, Pretoria	South Africa	29 Jun 2018	SAFLII
Volkswagen South Africa (Pty) Ltd v Commissioner for the South African Revenue Service (1123/2016)	[2017] ZASCA 190; [2018] 1 All SA 716	Supreme Court of Appeal of South Africa	South Africa	20 Dec 2017	SAFLII
TC Case No 11283 : Whether the sale of a shareholding in a Co is deductible or not - section 22(2) (11283)	[2005] ZATC 14	South Africa Tax Court	South Africa	19 Aug 2005	SAFLII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Revenue v Richmond Estates (Pty) Ltd	1956 1 SA 602A		South Africa	circa 1956	LexisNexis		1
Dludlu v Road Accident Fund (60676/2021)	[2023] ZAGPPHC 522	North Gauteng High Court, Pretoria	South Africa	30 Jun 2023	SAFLII
LawCite Dludlu v Road Accident Fund	[2023] ZAGPPHC 1017	North Gauteng High Court, Pretoria	South Africa	30 Jun 2023	SAFLII
J J v R v (5832/2019)	[2020] ZAFSHC 226	High Court of South Africa - Free State Division	South Africa	19 Oct 2020	SAFLII
H v H (23610/2016)	[2018] ZAGPPHC 495	North Gauteng High Court, Pretoria	South Africa	29 Jun 2018	SAFLII
Volkswagen South Africa (Pty) Ltd v Commissioner for the South African Revenue Service (1123/2016)	[2017] ZASCA 190; [2018] 1 All SA 716	Supreme Court of Appeal of South Africa	South Africa	20 Dec 2017	SAFLII
TC Case No 11283 : Whether the sale of a shareholding in a Co is deductible or not - section 22(2) (11283)	[2005] ZATC 14	South Africa Tax Court	South Africa	19 Aug 2005	SAFLII

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