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Mobile Telephone Networks (Pty) Ltd v Commissioner for the South African Revenue Service (805/2021)   flag 

[2022] ZASCA 142; 2023 1 SA 420; 85 SATC 235; [2023] 1 All SA 330
Supreme Court of Appeal of South Africa
South Africa
24th October, 2022

Legislation Cited

Legislation Name Provision
Income Tax Act (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
Commissioner for the South African Revenue Service v Langholm Farms (Pty) Ltd [2019] ZASCA 163; [2019] JOL 46353 Supreme Court of Appeal of South Africa South Africa 29 Nov 2019 SAFLII flag 7
Metcash Trading Ltd v Commissioner for the South African Revenue Service (CCT3/00) [2000] ZACC 21 Constitutional Court of South Africa South Africa 24 Nov 2000 SAFLII flag 12
Shell's Annandale Farm (Ply) Ltd v Commissioner, South African Revenue Service 2000 3 SA 564 South Africa circa 2000 LexisNexis flag 5
Chancellor, Masters and Scholars of the University of Oxford v Commissioner for Inland Revenue [1995] ZASCA 157; 1996 1 SA 1196; [1996] 1 All SA 287 Supreme Court of Appeal of South Africa South Africa 30 Nov 1995 SAFLII flag 2
Family Benefit Friendly Society v Commissioner for Inland Revenue 1995 4 SA 120 South Africa circa 1995 LexisNexis flag 21
Commissioner for Inland Revenue v Friedman NNO [1992] ZASCA 190; 1993 1 SA 353; [1993] 1 All SA 306; 55 SATC 39 Supreme Court of Appeal of South Africa South Africa 5 Nov 1992 SAFLII flag 29
Friedman NNO v Commissioner for Inland Revenue: In Re Phillip Framewill Trust v Commissioner for Inland Revenue 1991 2 SA 340 South Africa circa 1991 LexisNexis flag 9
Commissioner for Inland Revenue v Shell Southern Africa Pension Fund 1984 1 SA 672 South Africa circa 1984 LexisNexis flag 13

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