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Matla Coal Ltd v Commissioner for Inland Revenue   flag  12

[1986] ZASCA 120; 1987 1 SA 108
Supreme Court of Appeal of South Africa
South Africa
30th September, 1986

Cases Referring to this Case

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
ABC Mining (Pty) Ltd v Commissioner for the South African Revenue Service (IT 24606) [2021] ZATC 12 South Africa Tax Court South Africa 25 Feb 2021 SAFLII flag
Commissioner for the South African Revenue Service v Airports Co for South Africa (785/2021) [2022] ZASCA 132; 2023 2 SA 506; 85 SATC 1 Supreme Court of Appeal of South Africa South Africa 7 Oct 2022 SAFLII flag 2
Commissioner for The South African Revenue Service v Free State Development Corporation (1222/21) [2023] ZASCA 84 Supreme Court of Appeal of South Africa South Africa 31 May 2023 SAFLII flag
CSARS v Capstone 556 (Pty) Ltd (20844/2014) [2016] ZASCA 2; 2016 4 SA 341; [2016] 2 All SA 21 Supreme Court of Appeal of South Africa South Africa 9 Feb 2016 SAFLII flag 9
DS v Commissioner For SARS (13238 & 13164/2008) [2014] ZATC 5 South Africa Tax Court South Africa 8 Dec 2014 SAFLII flag
Free State Development Corporation v Commissioner for the South African Revenue Service (VAT 1999) [2021] ZAFSHC 336 High Court of South Africa - Free State Division South Africa 19 Aug 2021 SAFLII flag
LawCite Taxpayer B v Commissioner for the South African Revenue Service (IT45710) [2022] ZATC 10 South Africa Tax Court South Africa 29 Nov 2022 SAFLII flag
Le Hanie v Glasson (214/2021) [2022] ZASCA 59 Supreme Court of Appeal of South Africa South Africa 22 Apr 2022 SAFLII flag 1
Nesongozwi v Commissioner for SARS (838/2021) [2022] ZASCA 138; [2023] 1 All SA 59 Supreme Court of Appeal of South Africa South Africa 24 Oct 2022 SAFLII flag
(Pty) Ltd v Csars [2012] ZASCA 178; 75 SATC 104 Supreme Court of Appeal of South Africa South Africa 29 Nov 2012 SAFLII flag 9
Tall v Commissioner for the South African Revenue Service (IT 24870; IT 25162; IT 25166) [2023] ZATC 12 South Africa Tax Court South Africa 6 Jul 2023 SAFLII flag
Wyner v Commissioner for The SA Revenue Service (1991/01) [2002] ZAWCHC 12 High Court of South Africa - Western Cape Division South Africa 8 Mar 2002 SAFLII flag

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
Caltex Oil (SA) Ltd v Secretary for Inland Revenue 1975 1 SA 665 South Africa circa 1975 LexisNexis flag 8
Canadian Federal Court, D and K Thorn v R (FCTD) [1979] CTC 403 Canada circa 1979 flag 1
Commissioner for Inland Revenue v George Forest Timber Co Ltd [1924] AD 516; 1 SATC 20 South Africa circa 1924 flag 22
Commissioner of Taxes v Booysens Estates Ltd [1918] AD 576 circa 1918 10
Mooi v Sir 1972 1 SA 675; 34 SATC 1 South Africa circa 1972 LexisNexis flag 6
SIR v Struben Minerals Ltd 1966 4 SA 582 South Africa circa 1966 LexisNexis flag 1
1965 3 SA 591 1965 3 SA 591 South Africa circa 1965 LexisNexis flag 1

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