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TC Case No 11283 : Whether the sale of a shareholding in a Co is deductible or not - section 22(2) (11283)    

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
Tildesley v Harper	[1878] UKLawRpCh 284; 10 Ch D 393	Court of Chancery	United Kingdom	18 Nov 1878	CommonLII		119
Steward v North Metropolitan Tramways Co	(1886) 16 QBD 556	Queen's Bench	United Kingdom	circa 1886	LexisNexis / Westlaw		39
Richards Bay Iron & Titanium (Pty) Ltd & another v Commissioner for Inland Revenue	[1995] ZASCA 81; 1996 1 SA 311	Supreme Court of Appeal of South Africa	South Africa	24 Aug 1995	SAFLII		12
Commissioner for Inland Revenue v Guardian Assurance Co South Africa Ltd (301/1989)	[1991] ZASCA 32; 1991 3 SA 1; [1991] 2 All SA 193	Supreme Court of Appeal of South Africa	South Africa	26 Mar 1991	SAFLII		7
Caxton Ltd v Reeva Forman (Pty) Ltd	[1990] ZASCA 47; 1990 3 SA 547; [1990] 2 All SA 300	Supreme Court of Appeal of South Africa	South Africa	17 May 1990	SAFLII		89
Greyling v Nieuwoudt	1951 1 SA 88		South Africa	circa 1951	LexisNexis		9
Middeldorf v Zipper NO	1947 1 SA 545		South Africa	circa 1947	LexisNexis		3
Moolman v Estate Moolman	[1927] CPD 27			circa 1927			156
Commissioner for Inland Revenue v Nemojim (Pty) Ltd	1983 4 SA 935		South Africa	circa 1983	LexisNexis		27
Natal Estates Ltd v Secretary for Inland Revenue	1975 4 SA 177		South Africa	circa 1975	LexisNexis		15
Commissioner for the South African Revenue Service v Knuth; Commissioner for the South African Revenue Service v Industrial Holdings (Pty) Ltd	2000 1 SA 1088		South Africa	circa 2000	LexisNexis		1
Natal Fresh Produce Growers Association v Agroserve (Pty) Ltd	1990 4 SA 749		South Africa	circa 1990	LexisNexis		32
Construction & Mining Equipment Co (Pty) Ltd v Provincial Insurance Co of Southern Africa Ltd	1972 1 SA 473		South Africa	circa 1972	LexisNexis		1
Bourke's Estate v Commissioner for Inland Revenue	1991 1 SA 661		South Africa	circa 1991	LexisNexis		7
Rosenberg v Bitcom	1935 WLD 115		South Africa - Transvaal	circa 1935			31
Frenkel, Wise & Co Ltd v Cuthbert	1947 4 SA 715		South Africa	circa 1947	LexisNexis		8
See: Minister of Defence,Namibia v Mwandinghi	1992 2 SA 355		South Africa	circa 1992	LexisNexis		10
J R Janisch (Pty) Ltd v W M Spilhaus & Co (WP) (Pty) Ltd	1992 1 SA 167		South Africa	circa 1992	LexisNexis		13
See: Sabi v Baloo	1962 4 SA 572		South Africa	circa 1962	LexisNexis		2
Commercial Union Assurance Co Ltd v Waymark NO	1995 2 SA 73		South Africa	circa 1995	LexisNexis		54
Barnato Holdings Ltd v Secretary for Inland Revenue	1978 2 SA 440		South Africa	circa 1978	LexisNexis		5
Commissioner, SA Revenue Service v Wyner	2004 4 SA 311		South Africa	circa 2004	LexisNexis		1
Bafokeng Tribe v Impala Platinum Ltd	1999 3 SA 517		South Africa	circa 1999	LexisNexis		47
Elandsheuwel Farming (Edms) Bpk v SBI	1978 1 SA 101; 39 SATC 163		South Africa	circa 1978	LexisNexis		8
Trans-African Insurance Co Ltd v Maluleka	1956 2 SA 273		South Africa	circa 1956	LexisNexis		173
Lace Proprietary Mines Ltd v CIR	[1938] AD 267			circa 1938			7
Trans-Drakensberg Bank Ltd (Under Judicial Management) v Combined Engineering (Pty) Ltd	1967 3 SA 632		South Africa	circa 1967	LexisNexis		143
Cross v Ferreira	1950 3 SA 443		South Africa	circa 1950	LexisNexis		39
Zarug v Parvathie NO	1962 3 SA 872		South Africa	circa 1962	LexisNexis		40
Whittaker v Roos	1911 TPD 1092		South Africa - Transvaal	circa 1911			40
Commissioner for Inland Revenue v George Forest Timber Co Ltd	[1924] AD 516; 1 SATC 20		South Africa	circa 1924			22
Commissioner for Inland Revenue v Nemojim	1983 4 SA 929		South Africa	circa 1983	LexisNexis		1