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XYZ (Pty) Ltd v Commissioner for the South African Revenue Service : Whether the awarding of points by the Appellant to its employees which allowed them to utilise holiday resorts free of charge constituted a fringe benefit or not - paragraph (i) of the definition of 'gross income' in section 1 of the Income Tax Act, 1962 (12244)    

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Commissioner, South African Revenue Service v Brummeria Renaissance (Pty) Ltd & others	[2007] ZASCA 99; 2007 6 SA 601; [2007] 4 All SA 1338; (2007) 69 SATC 205	Supreme Court of Appeal of South Africa	South Africa	13 Sep 2007	SAFLII		20
Commissioner South African Revenue Service v Cape Consumers (Pty) Ltd	1999 4 SA 1213; 61 SATC 91		South Africa	circa 1999	LexisNexis		4
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
Commissioner for Inland Revenue v Datakor Engineering (Pty) Ltd (405/96)	[1998] ZASCA 71; 1998 4 SA 1050; [1998] 4 All SA 414	Supreme Court of Appeal of South Africa	South Africa	21 Sep 1998	SAFLII		1
Stander v CIR	1997 3 SA 617; 59 SATC 212		South Africa	circa 1997	LexisNexis		10
CIR v People's Stores (Walvis Bay) (Pty) Ltd	[1990] ZASCA 1; 1990 2 SA 353; 25 SATC 9	Supreme Court of Appeal of South Africa	South Africa	22 Feb 1990	SAFLII		20
Hirschowitz v Moolman	[1985] ZASCA 38; 1985 3 SA 739; [1985] 2 All SA 319	Supreme Court of Appeal of South Africa	South Africa	24 May 1985	SAFLII		38
Northwest Townships (Pty) Ltd v Administrator, Transvaal,	1975 4 SA 1		South Africa	circa 1975	LexisNexis		32
South African Railways and Harbours v Transvaal Consolidated Land and Exploration Co Ltd	1961 2 SA 467		South Africa	circa 1961	LexisNexis		9
(1950) 17 Satc 108	(1950) 17 SATC 108		South Africa	circa 1950			2
Cir v King	1947 2 SA 196		South Africa	circa 1947	LexisNexis		13
CIR v Butcher Brothers (Pty) Ltd	[1945] AD 301			circa 1945			8
Commissioner for Inland Revenue v Delfos	[1933] AD 242			circa 1933			7
Ochberg v Commissioner for Inland Revenue	[1931] AD 215; 5 SATC 93		South Africa	circa 1931			7
Lategan v Commissioner for Inland Revenue	[1926] CPD 203; 2 SATC 16		South Africa	circa 1926			15