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Commissioner South African Revenue Service v Cape Consumers (Pty) Ltd   flag  4

1999 4 SA 1213; 61 SATC 91
South Africa

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
A Co v Commissioner For The South African Revenue Service (IT 24510) [2019] ZATC 1 South Africa Tax Court South Africa 17 Apr 2019 SAFLII flag
"Tax Administration Act: Fulfilling human rights through efficient and effective tax administration " (Vol 1) [2018] DEJURE 2 Moosa, F South Africa circa 2018 SAFLII flag
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) [2008] ZATC 1 South Africa Tax Court South Africa 21 Jan 2008 SAFLII flag
TC Case No 11282 : Whether certain fraudulent share dealing profits constituted part of gross income or not - section 1 (11282) [2005] ZATC 5 South Africa Tax Court South Africa 18 Mar 2005 SAFLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Tax Administration Act: Fulfilling human rights through efficient and effective tax administration " (Vol 1) [2018] DEJURE 2 Moosa, F South Africa circa 2018 SAFLII flag

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