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Commissioner for South African Revenue Service v BP South Africa (Pty) Ltd (92/05 , 92/05) 6

[2006] ZASCA 61; 2006 5 SA 559; [2006] 4 All SA 523

Supreme Court of Appeal of South Africa

South Africa

25th May, 2006

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Commissioner for South African Revenue Services v South African Custodial Services (Pty) Ltd (131/2011)	[2011] ZASCA 233; 2012 1 SA 522; [2012] 2 All SA 237	Supreme Court of Appeal of South Africa	South Africa	30 Nov 2011	SAFLII		8
GB Mining and Exploration SA (Pty) Ltd v Commissioner For The South African Revenue Service (903/2012)	[2014] ZASCA 29; 2015 4 SA 605	Supreme Court of Appeal of South Africa	South Africa	28 Mar 2014	SAFLII		4
LawCite A Taxpayer v Commissioner, South African Revenue Service (IT45638)	[2023] ZATC 11	South Africa Tax Court	South Africa	12 Jul 2023	SAFLII
XYZ Holdings (Pty) Ltd v Commissioner for the South African Revenue Service: Income Tax Act, 1962 - Deduction of audit and professional fees (1240)	[2010] ZATC 4	South Africa Tax Court	South Africa	15 Mar 2010	SAFLII
XYZ Holdings (Pty) Ltd v Commissioner for the South African Revenue Service: Income Tax Act, 1962 - Deduction of audit and professional fees (12401)	[2010] ZATC 1	South Africa Tax Court	South Africa	15 Mar 2010	SAFLII
BP Southern Africa (Pty) Ltd v Commissioner for South African Revenue Services (60/06)	[2007] ZASCA 7	Supreme Court of Appeal of South Africa	South Africa	13 Mar 2007	SAFLII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
SIR v Cadac Engineering Works (Pty) Ltd	1965 2 SA 511; 27 SATC 61		South Africa	circa 1965	LexisNexis		15
New State Areas Ltd v Commissioner for Inland Revenue	14 SATC 155; [1946] AD 610		South Africa	circa 1946			12
Commissioner for South African Revenue Services v South African Custodial Services (Pty) Ltd (131/2011)	[2011] ZASCA 233; 2012 1 SA 522; [2012] 2 All SA 237	Supreme Court of Appeal of South Africa	South Africa	30 Nov 2011	SAFLII		8
Turnbull v CIR	1953 2 SA 573		South Africa	circa 1953	LexisNexis		6
GB Mining and Exploration SA (Pty) Ltd v Commissioner For The South African Revenue Service (903/2012)	[2014] ZASCA 29; 2015 4 SA 605	Supreme Court of Appeal of South Africa	South Africa	28 Mar 2014	SAFLII		4
Commissioner for Inland Revenue v Allied Building Society	1963 4 SA 1		South Africa	circa 1963	LexisNexis		4
Ticktin Timbers CC v Commissioner for Inland Revenue	1999 4 SA 939		South Africa	circa 1999	LexisNexis		3
Commissioner for Inland Revenue v Giuseppe Brollo Properties (Pty) Ltd (392/92)	[1993] ZASCA 197; 1994 2 SA 147	Supreme Court of Appeal of South Africa	South Africa	1 Dec 1993	SAFLII		3
Commissioner, South African Revenue Service v Scribante Construction (Pty) Ltd	2002 4 SA 835		South Africa	circa 2002	LexisNexis		2
Pty Ltd v FCT	[1946] CLR 634		Australia - Commonwealth	circa 1946	Legal Online / Westlaw		2
LawCite A Taxpayer v Commissioner, South African Revenue Service (IT45638)	[2023] ZATC 11	South Africa Tax Court	South Africa	12 Jul 2023	SAFLII
XYZ Holdings (Pty) Ltd v Commissioner for the South African Revenue Service: Income Tax Act, 1962 - Deduction of audit and professional fees (1240)	[2010] ZATC 4	South Africa Tax Court	South Africa	15 Mar 2010	SAFLII
XYZ Holdings (Pty) Ltd v Commissioner for the South African Revenue Service: Income Tax Act, 1962 - Deduction of audit and professional fees (12401)	[2010] ZATC 1	South Africa Tax Court	South Africa	15 Mar 2010	SAFLII
BP Southern Africa (Pty) Ltd v Commissioner for South African Revenue Services (60/06)	[2007] ZASCA 7	Supreme Court of Appeal of South Africa	South Africa	13 Mar 2007	SAFLII

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