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Rand Mines (Mining & Services) Ltd v Commissioner for Inland Revenue (51/95)     9

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
BP Southern Africa (Pty) Ltd v Commissioner for South African Revenue Services (60/06)	[2007] ZASCA 7	Supreme Court of Appeal of South Africa	South Africa	13 Mar 2007	SAFLII
LawCite A Taxpayer v Commissioner, South African Revenue Service (IT45638)	[2023] ZATC 11	South Africa Tax Court	South Africa	12 Jul 2023	SAFLII
LawCite Bos v Commissioner for the South African Revenue Service (A93/2006)	[2008] ZAGPHC 208	High Court of South Africa - Gauteng Division	South Africa	9 May 2008	SAFLII
LawCite W J FOurie Beleggings CC v Commisioner of the South African Revenue Services (A264/2004)	[2007] ZAFSHC 118	High Court of South Africa - Free State Division	South Africa	27 Sep 2007	SAFLII
Robin Consolidated Industries Ltd v Commissioner for Inland Revenue (496/95)	[1997] ZASCA 12; 1997 3 SA 654; [1997] 2 All SA 195	Supreme Court of Appeal of South Africa	South Africa	14 Mar 1997	SAFLII		9
TC Case No 11454 : Whether royalty payments made to an off shore parent Co are deductible - section 11(a) (11454)	[2005] ZATC 17	South Africa Tax Court	South Africa	20 Oct 2005	SAFLII
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
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

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
CIR v African Oxygen Ltd	1963 1 SA 681; 25 SATC 67		South Africa	circa 1963	LexisNexis		4
Commissioner for Inland Revenue v George Forest Timber Co Ltd	[1924] AD 516; 1 SATC 20		South Africa	circa 1924			22
Commissioner of Taxes v Nchanga Consolidated Copper Mines Ltd	[1964] AC 948; [1964] 1 All ER 208		United Kingdom	circa 1964	LexisNexis / Westlaw		45
Dorstlap v SBI	1981 4 SA 836		South Africa	circa 1981	LexisNexis		3
Heron Investments (Pty) Ltd v SIR	1971 4 SA 201		South Africa	circa 1971	LexisNexis		1
John Smith & Son v Moore	(1921) 12 Tax Cas 266		United Kingdom	circa 1921			15
New State Areas Ltd v Commissioner for Inland Revenue	14 SATC 155; [1946] AD 610		South Africa	circa 1946			12
Palabora Mining Co Ltd v Secretary for Inland Revenue	1973 3 SA 819		South Africa	circa 1973	LexisNexis		2
Pyrah v Annis & Co Ltd	[1956] 2 All ER 858		United Kingdom	circa 1956	LexisNexis		1
SIR v Cadac Engineering Works (Pty) Ltd	1965 2 SA 511; 27 SATC 61		South Africa	circa 1965	LexisNexis		15
SIR v John Cullum Construction Co (Pty) Ltd	1965 4 SA 697		South Africa	circa 1965	LexisNexis		3
Stone v SIR	1974 3 SA 584		South Africa	circa 1974	LexisNexis		6
Sub Nigel v CIR	1948 4 SA 580; 15 SATC 381		South Africa	circa 1948	LexisNexis		14
Sun Newspapers Ltd v FCT,40 Hallstroms Pty Ltd v FCT ,41 Broken	[1960] 3 All ER 359; (1960) 39 Tax Cas 194		United Kingdom	circa 1960	LexisNexis		7
Turnbull v CIR	1953 2 SA 573		South Africa	circa 1953	LexisNexis		6
5 Satc 386	5 SATC 386		South Africa	circa 1960			1
25 Satc 179	25 SATC 179		South Africa	circa 1960			1
27 Satc 57	27 SATC 57		South Africa				1
1224 37 Satc 30	1224 37 SATC 30		South Africa	circa 1960			1
1402 47 Satc 221	1402 47 SATC 221		South Africa	circa 1960			1