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

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
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
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

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Commissioner for Inland Revenue v Allied Building Society	1963 4 SA 1		South Africa	circa 1963	LexisNexis		4
Commissioner for Inland Revenue v George Forest Timber Co Ltd	[1924] AD 516; 1 SATC 20		South Africa	circa 1924			22
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 for Inland Revenue v Nemojim (Pty) Ltd	1983 4 SA 935		South Africa	circa 1983	LexisNexis		27
Commissioner of Taxation v Creer	[1986] FCA 166; (1986) 11 FCR 52; (1986) 65 ALR 485; (1986) 17 ATR 548	Federal Court of Australia	Australia - Commonwealth	28 May 1986	AustLII		18
Commissioner, South African Revenue Service v Scribante Construction (Pty) Ltd	2002 4 SA 835		South Africa	circa 2002	LexisNexis		2
Hallstroms Pty Ltd v FCT	[1946] HCA 34; (1946) 72 CLR 634; [1946] ALR 434; (1946) 8 ATD 190; (1946) 3 AITR 436	High Court of Australia	Australia - Commonwealth	7 Oct 1946	AustLII		305
New State Areas Ltd v Commissioner for Inland Revenue	14 SATC 155; [1946] AD 610		South Africa	circa 1946			12
Pty Ltd v FCT	[1946] CLR 634		Australia - Commonwealth	circa 1946	Legal Online / Westlaw		2
Regent Oil Co Ltd v Strick (Inspector of Taxes)	[1966] AC 295; [1965] 3 All ER 174; (1965) 43 Tax Cas 1; [1965] 3 ER 174		United Kingdom	circa 1966	LexisNexis / Westlaw		80
SIR v Cadac Engineering Works (Pty) Ltd	1965 2 SA 511; 27 SATC 61		South Africa	circa 1965	LexisNexis		15
Ticktin Timbers CC v Commissioner for Inland Revenue	1999 4 SA 939		South Africa	circa 1999	LexisNexis		3
Turnbull v CIR	1953 2 SA 573		South Africa	circa 1953	LexisNexis		6
Vallambrosa Rubber Co Ltd v Farmer	(1910) 5 Tax Cas 529; [1910] SC 519; [1910] ScotLR 488		United Kingdom - Scotland	16 Mar 1910	BAILII		64