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

[1996] ZASCA 118; 1997 1 SA 427; [1997] 1 All SA 279

Supreme Court of Appeal of South Africa

South Africa

27th September, 1996

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †	Citation Index
LawCite A Taxpayer v Commissioner, South African Revenue Service (IT45638)	[2023] ZATC 11	South Africa Tax Court	South Africa	12 Jul 2023	SAFLII
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
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
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
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
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
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

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †	Citation Index
Turnbull v CIR	1953 2 SA 573		South Africa	circa 1953	LexisNexis	6
Sub Nigel v CIR	1948 4 SA 580; 15 SATC 381		South Africa	circa 1948	LexisNexis	14
Commissioner of Taxes v Nchanga Consolidated Copper Mines Ltd	[1964] AC 948; [1964] 1 All ER 208		United Kingdom	circa 1964	LexisNexis / Westlaw	45
LawCite A Taxpayer v Commissioner, South African Revenue Service (IT45638)	[2023] ZATC 11	South Africa Tax Court	South Africa	12 Jul 2023	SAFLII
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
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
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
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
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
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
John Smith & Son v Moore	(1921) 12 Tax Cas 266		United Kingdom	circa 1921		15
27 Satc 57	27 SATC 57		South Africa	circa 1997		1
25 Satc 179	25 SATC 179		South Africa	circa 1997		1
Commissioner for Inland Revenue v George Forest Timber Co Ltd	[1924] AD 516; 1 SATC 20		South Africa	circa 1924		22
1224 37 Satc 30	1224 37 SATC 30		South Africa	circa 1997		1
1402 47 Satc 221	1402 47 SATC 221		South Africa	circa 1997		1
5 Satc 386	5 SATC 386		South Africa	circa 1997		1
New State Areas Ltd v Commissioner for Inland Revenue	14 SATC 155; [1946] AD 610		South Africa	circa 1946		12

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