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TC Case Nos 11553, 11554, 11555 : Whether income received as part of a life right forms part of gross income or not - section 1 (11553, 11554, 11555)   flag 

[2005] ZATC 6
South Africa Tax Court
South Africa
7th April, 2005

Cases and Articles Cited

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
CIR v People's Stores (Walvis Bay) (Pty) Ltd [1990] ZASCA 1; 1990 2 SA 353; 25 SATC 9 Supreme Court of Appeal of South Africa South Africa 22 Feb 1990 SAFLII flag 20
Commissioner for Inland Revenue v Genn & Co (Pty) Ltd 1955 3 SA 293; 20 SATC 113; [1955] 3 All SA 382 South Africa circa 1955 LexisNexis flag 19
Lategan v Commissioner for Inland Revenue [1926] CPD 203; 2 SATC 16 South Africa circa 1926 flag 15
Commissioner of Taxes v Booysens Estates Ltd [1918] AD 576 circa 1918 10
9 Tax 2003-2004 9 Tax 2003-2004 Pakistan circa 2004 flag 1

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