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ABC Ltd v Commissioner for the South African Revenue Service: Deduction of interest from income in terms of section 11(a) of the Income Tax Act, 1962 (11345)    

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
MacKay v Fey (463/2004)	[2005] ZASCA 83; 2006 3 SA 182; [2005] 4 All SA 615	Supreme Court of Appeal of South Africa	South Africa	22 Sep 2005	SAFLII		16
Rane Investments Trust v Commissioner, South African Revenue Service	[2003] ZASCA 60; 2003 6 SA 332; [2003] 3 All SA 39; 2003 8 JTLR 216; 65 SATC 333	Supreme Court of Appeal of South Africa	South Africa	30 May 2003	SAFLII		17
)	[1999] ZASCA 64; 1999 4 SA 1149; 1999 12 JTLR 337	Supreme Court of Appeal of South Africa	South Africa	17 Sep 1999	SAFLII		13
I Lady Smith (Pty) Ltd v C of IR	[1996] ZASCA 35; 1996 3 SA 942; 58 SATC 229	Supreme Court of Appeal of South Africa	South Africa	28 Mar 1996	SAFLII		32
Commissioner for Inland Revenue v Felix Schuh (SA) (Pty) Ltd (392/92)	[1994] ZASCA 40; 1994 2 SA 801; [1994] 2 All SA 329	Supreme Court of Appeal of South Africa	South Africa	28 Mar 1994	SAFLII		2
Matrix Securities Ltd v Inland Revenue Commissioner	[1994] 1 All ER 769		United Kingdom	circa 1994	LexisNexis		6
CIR v Middleman	1991 1 SA 200; 52 SATC 323		South Africa	circa 1991	LexisNexis		3
Malan v CIR	1983 3 SA 1; 45 SATC 59		South Africa	circa 1983	LexisNexis		10
Kelleher v Minister of Defence	1983 1 SA 71		South Africa	circa 1983	LexisNexis		4
Skjelbreds Rederi A/S v Hartless (Pty) Ltd	1982 2 SA 710		South Africa	circa 1982	LexisNexis		15
Malan v KBI	1981 2 SA 91		South Africa	circa 1981	LexisNexis		3
Parton and Colam NNO v G M Pfaff (SA) (Pty) Ltd	1980 4 SA 485		South Africa	circa 1980	LexisNexis		2
Herrigel v Bon Road Construction Co (Pty) Ltd	1980 4 SA 669		South Africa	circa 1980	LexisNexis		23
Vasco Dry Cleaners v Twycross	1979 1 SA 603; 1979 1 All SA 321		South Africa	circa 1979	LexisNexis		26
Rand Cold Storage and Supply Co Ltd v Alligianes	1968 2 SA 122		South Africa	circa 1968	LexisNexis		7
Brand v Minister of Justice	1959 4 SA 712; [1959] 4 All SA 420		South Africa	circa 1959	LexisNexis		61
Galante v Dickinson	1950 2 SA 460		South Africa	circa 1950	LexisNexis		52
Elgin Fireclays Ltd v Webb	1947 4 SA 744; 1947 4 All SA 389		South Africa	circa 1947	LexisNexis		55
Commissioner of Customs and Excise v Randles, Brothers & Hudson Ltd	[1941] AD 369			circa 1941			72
Gates v Gates	[1939] AD 150			circa 1939			38
Zandberg v Van Zyl	[1910] AD 302			circa 1910			64
1636 60 Satc 267	1636 60 SATC 267		South Africa	circa 1994			5
1636 60 Satc 227	1636 60 SATC 227		South Africa	circa 1994			1
1625 59 Satc 383	1625 59 SATC 383		South Africa	circa 1994			5
Itc 1185	35 SATC 122		South Africa	circa 1994			12