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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
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
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
Commissioner for Inland Revenue v Shell Southern Africa Pension Fund 1984 1 SA 672 South Africa circa 1984 LexisNexis flag 13
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
Family Benefit Friendly Society v Commissioner for Inland Revenue 1995 4 SA 120 South Africa circa 1995 LexisNexis flag 21
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
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

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