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Commissioner for Inland Revenue v Kuttel (349/90)   flag  5

[1992] ZASCA 60; 1992 3 SA 242; [1992] 2 All SA 151
Supreme Court of Appeal of South Africa
South Africa
31st March, 1992

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
NS v Presiding Officer of the Children ’ s Court [2018] ZAGPJHC 59 South Gauteng High Court, Johannesburg South Africa 6 Feb 2018 SAFLII flag 2
HMI Healthcare Corporation (Pty) Ltd v Medshield Medical Scheme [2017] ZASCA 160 Supreme Court of Appeal of South Africa South Africa 24 Nov 2017 SAFLII flag 2
In the special court for hearing income tax appeals in terms of section 73 of the Income tax Act, Act No 24 of 1981 (TA 1 / 2011) [2011] NAHC 312 High Court of Namibia Namibia 18 Oct 2011 SAFLII flag
Minister of Home Affairs v Dickson (SA34/2007) [2008] NASC 13 Supreme Court of Namibia Namibia 24 Oct 2008 SAFLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Tax Planning Using Interest - An Organised Chaos for Those Interested" PER / PELJ 2022 (25) [2022] PER 17 Legwaila T South Africa circa 2022 SAFLII flag

Legislation Cited

Legislation Name Provision
Income Tax Act (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
R v London Borough of Barnet; Ex parte Shah [1982] QB 688; [1982] 1 All ER 698; [1982] 2 WLR 474; (1981) 80 LGR 571 United Kingdom circa 1982 LexisNexis / Westlaw flag 21
Cohen v CIR [1946] AD 174 circa 1946 10
Inland Revenue Commissioners v Lysaght [1928] AC 234; [1928] All ER 575; (1928) 13 Tax Cas 511; (1928) 97 LJKB 385 United Kingdom circa 1928 LexisNexis / Westlaw flag 376
1501 53 Satc 314 1501 53 SATC 314 South Africa circa 1928 flag 2
1 All Er 226 1 All ER 226 United Kingdom circa 1928 LexisNexis flag 8

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