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Port Elizabeth Electric Tramway Co Ltd v CIR   flag  27

[1936] CPD 241; 8 SATC 13
South Africa

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Commissioner for Inland Revenue v Golden Dumps (Pty) Ltd [1993] ZASCA 89; 1993 4 SA 110; [1993] 2 All SA 496 Supreme Court of Appeal of South Africa South Africa 2 Jun 1993 SAFLII flag 19
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 flag 17
Genac Properties Jhb (Pty) Limtied v NBC Administrators CC (195/90) [1991] ZASCA 188; 1992 1 SA 566; [1992] 1 All SA 421 Supreme Court of Appeal of South Africa South Africa 29 Nov 1991 SAFLII flag 15
Solaglass Finance Co (Pty) Ltd v Commissioner for Inland Revenue (125/1989) [1990] ZASCA 157; 1991 2 SA 257; [1991] 1 All SA 339 Supreme Court of Appeal of South Africa South Africa 30 Nov 1990 SAFLII flag 8
Sentra-Oes Kooperatief Bpk v Kommissaris van Binnelandse Inkomste (312/93) [1995] ZASCA 9; 1995 3 SA 197 Supreme Court of Appeal of South Africa South Africa 9 Mar 1995 SAFLII flag 4
Ticktin Timbers CC v Commissioner for Inland Revenue [1999] ZASCA 59; [1999] 4 All SA 192 Supreme Court of Appeal of South Africa South Africa 10 Sep 1999 SAFLII flag 3
LawCite Kangra Group (Pty) Ltd v Commissioner for the South African Revenue Service (A20/18) [2018] ZAWCHC 104; 2019 1 SA 520; [2018] 4 All SA 383 High Court of South Africa - Western Cape Division South Africa 27 Aug 2018 SAFLII flag 1
A Co Ltd v Commissioner for the South African Revenue Service (12323; 12324) [2009] ZATC 3 South Africa Tax Court South Africa 14 May 2009 SAFLII flag 1
Warner Lambert SA (Pty) Ltd v Commissioner for the South African Revenue Service [2003] ZASCA 59; (2003) 65 SATC 347 Supreme Court of Appeal of South Africa South Africa 30 May 2003 SAFLII flag 1
SSN Taxpayer v Commission for the South African Revenue Services (25334) [2023] ZATC 10 South Africa Tax Court South Africa 31 Mar 2023 SAFLII flag
Taxpayer A v Commissioner for the South African Revenue Services (IT 25042) [2022] ZATC 7; 85 SATC 246 South Africa Tax Court South Africa 14 Jul 2022 SAFLII flag
Commissioner for The South African Revenue Service v Spur Group (Pty) Ltd (320/2020) [2021] ZASCA 145; 84 SATC 1 Supreme Court of Appeal of South Africa South Africa 15 Oct 2021 SAFLII flag
LawCite S G Taxpayer v Commissioner for the South African Revenue Service (IT14264) [2018] ZATC 1 South Africa Tax Court South Africa 9 May 2018 SAFLII flag
LawCite Mobile Telephone Networks Holdings (pty) Ltd v Commissioner for the South African Revenue Service (A5033/10) [2011] ZAGPJHC 190 South Gauteng High Court, Johannesburg South Africa 8 Jul 2011 SAFLII flag
LawCite Mobile Telephone Networks Holdings (Pty) Ltd v Commissioner for the South African Revenue Service (A5033/10) [2011] ZAGPJHC 94 South Gauteng High Court, Johannesburg South Africa 1 Jul 2011 SAFLII flag
XYZ Holdings (Pty) Ltd v Commissioner for the South African Revenue Service: Income Tax Act, 1962 - Deduction of audit and professional fees (1240) [2010] ZATC 4 South Africa Tax Court South Africa 15 Mar 2010 SAFLII flag
XYZ Holdings (Pty) Ltd v Commissioner for the South African Revenue Service: Income Tax Act, 1962 - Deduction of audit and professional fees (12401) [2010] ZATC 1 South Africa Tax Court South Africa 15 Mar 2010 SAFLII flag
A Co Ltd v Commissioner for the South African Revenue Service (12323 [2009] ZATC 5 South Africa Tax Court South Africa 14 May 2009 SAFLII flag
XYZ Radio (Pty Ltd) v Commissioner for the South African Revenue Service (11486) [2009] ZATC 1 South Africa Tax Court South Africa 11 May 2009 SAFLII flag
A v Commissioner for the South African Revenue Service : Whether the Commissioner was correct in disallowing the payment of interest as a deduction from the income of the Appellant in terms of section 11(a) and 23(g) of the Income Tax Act, 1962 for the 1999, 2000 and 2001 years of assessment (11691) [2007] ZATC 2 South Africa Tax Court South Africa 24 Apr 2007 SAFLII flag
Commissioner South African Revenue Service v Akharwaray (CA & R253/2003) [2005] ZANCHC 115; [2005] JOL 16087; [2006] 1 All SA 369 High Court of South Africa - Northern Cape Division South Africa 18 Nov 2005 SAFLII flag
TC Case No 10699 : Deductions: License fee and legal fees: sect 11(a) and (g(A) (10699) [2003] ZATC 4 South Africa Tax Court South Africa 19 Mar 2003 SAFLII flag
TC Case No 10699 : Deductions: License fee and legal fees: sect 11(a) and (g(A) (1699) [2003] ZATC 6 South Africa Tax Court South Africa 19 Mar 2003 SAFLII flag
Rodrigo v The Commissioner General of Inland Revenue - SLR - 384, Vol 1 of 2002 [2002] LKSC 35; (2002) 1 Sri LR 384 Sri Lankan Supreme Court Sri Lanka 2 Aug 2002 AsianLII flag
Commissioner For The South African Revenue Service v Scribante Construction (Pty) Ltd (026/2001) [2002] ZASCA 161 Supreme Court of Appeal of South Africa South Africa 14 May 2002 SAFLII flag
Edgars Stores Ltd v Commissioner for Inland Revenue (416/86) [1988] ZASCA 70 Supreme Court of Appeal of South Africa South Africa 30 May 1988 SAFLII flag
Nasionale Pers Bpk v Kommissaris van Binnelandse Inkomste (415/84) [1986] ZASCA 48; [1986] 2 All SA 397 Supreme Court of Appeal of South Africa South Africa 16 May 1986 SAFLII flag

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