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A v Commissioner for the South African Revenue Service : Whether two amounts (R19 019 442 and R11 876 660) had been received by or accrued to the Appellant in terms of the definition of 'gross income' in section 1 of the Income Tax Act, 1962 (11961)   flag 

[2007] ZATC 1
South Africa Tax Court
South Africa
23rd February, 2007

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Total Support Management (Pty) Ltd v Diversified Health Systems (SA) (Pty) Ltd [2002] ZASCA 14; 2002 4 SA 661 Supreme Court of Appeal of South Africa South Africa 25 Mar 2002 SAFLII flag 54
Cactus Investments (Pty) Ltd v Commissioner for Inland Revenue (1/97) [1998] ZASCA 98; 1999 1 SA 315; [1999] 1 All SA 345 Supreme Court of Appeal of South Africa South Africa 20 Nov 1998 SAFLII flag 7
Standard Bank of South Africa Ltd v Oneanate Investments (Pty) Ltd (in Liquidation) [1997] ZASCA 94; 1998 1 SA 811; [1998] 1 All SA 413 Supreme Court of Appeal of South Africa South Africa 14 Nov 1997 SAFLII flag 81
Tuck v Commissioner for Inland Revenue [1988] ZASCA 45; 1988 3 SA 819; [1988] 2 All SA 453 Supreme Court of Appeal of South Africa South Africa 16 May 1988 SAFLII flag 19
Swadif (Pty) Ltd v Dyke NO 1978 1 SA 928; [1978] 2 All SA 121 South Africa circa 1978 LexisNexis flag 61
2 SA 353 2 SA 353 South Africa circa 1998 LexisNexis flag 2
Trust Bank of Africa Ltd v Dhooma 1970 3 SA 304 South Africa circa 1970 LexisNexis flag 22
CIR v Butcher Brothers (Pty) Ltd [1945] AD 301 circa 1945 8

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