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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)    

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †		Citation Index
Swadif (Pty) Ltd v Dyke NO	1978 1 SA 928; [1978] 2 All SA 121		South Africa	circa 1978	LexisNexis		61
Trust Bank of Africa Ltd v Dhooma	1970 3 SA 304		South Africa	circa 1970	LexisNexis		22
2 SA 353	2 SA 353		South Africa	circa 1970	LexisNexis		2
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		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		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		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		19
CIR v Butcher Brothers (Pty) Ltd	[1945] AD 301			circa 1945			8