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Commissioner for the South African Revenue Service v Digicall Solutions (Pty) Ltd (927/2017)   flag 

[2018] ZASCA 137; 2019 4 SA 312; [2018] 4 All SA 647
Supreme Court of Appeal of South Africa
South Africa
28th September, 2018

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text †  Citation Index
Glen Anil Development Corporation Ltd v Secretary for Inland Revenue 1975 4 SA 715 South Africa circa 1975 LexisNexis flag 12
Conshu (Pty) Ltd v Commissioner for Inland Revenue (437/92) [1994] ZASCA 104; 1994 4 SA 603; [1994] 2 All SA 501 Supreme Court of Appeal of South Africa South Africa 2 Sep 1994 SAFLII flag 2
Commissioner for Inland Revenue v Ocean Manufacturing Ltd [1990] ZASCA 66; 1990 3 SA 610; [1990] 2 All SA 422 Supreme Court of Appeal of South Africa South Africa 1 Jun 1990 SAFLII flag 18
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
Itc 1185 35 SATC 122 South Africa circa 1990 flag 12
"The Prohibition of Tax Avoidance: An Evaluation of s 103 of the South African Income Tax Act 58 of 1962" (1970) 3 Comparative and International Law Journal of Southern Africa 168 Comparative and International Law Journal of Southern Africa circa 1970 2
(1968) 31 Satc 48 (1968) 31 SATC 48 South Africa circa 1968 flag 1

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