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Sub Nigel v CIR   flag  14

1948 4 SA 580; 15 SATC 381
South Africa

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 flag
LawCite Taxpayer v Commissioner for the South African Revenue Service (IT24614) [2019] ZATC 3 South Africa Tax Court South Africa 15 Nov 2019 SAFLII flag
LawCite Kangra Group (Pty) Ltd v Commissioner for the South African Revenue Service (A20/18) [2018] ZAWCHC 104; 2019 1 SA 520; [2018] 4 All SA 383 High Court of South Africa - Western Cape Division South Africa 27 Aug 2018 SAFLII flag 1
XYZ (Pty) Ltd v Commissioner For The South African Revenue Service (13626) [2018] ZATC 12 South Africa Tax Court South Africa 17 May 2018 SAFLII flag
LawCite S G Taxpayer v Commissioner for the South African Revenue Service (IT14264) [2018] ZATC 1 South Africa Tax Court South Africa 9 May 2018 SAFLII flag
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 flag
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 flag
Anglovaal Mining Ltd v Commissioner for the South African Revenue Services (411/08) [2009] ZASCA 109; 2010 2 SA 299; [2010] 1 All SA 187 Supreme Court of Appeal of South Africa South Africa 22 Sep 2009 SAFLII flag
A v Commissioner for the South African Revenue Service : Whether the Commissioner was correct in disallowing the payment of interest as a deduction from the income of the Appellant in terms of section 11(a) and 23(g) of the Income Tax Act, 1962 for the 1999, 2000 and 2001 years of assessment (11691) [2007] ZATC 2 South Africa Tax Court South Africa 24 Apr 2007 SAFLII flag
Commissioner for the South African Revenue Services v Megs Investments (Pty) Ltd (034/03) [2004] ZASCA 30; 2005 4 SA 328; [2005] 4 All SA 169 Supreme Court of Appeal of South Africa South Africa 31 Mar 2004 SAFLII flag 1
Rodrigo v The Commissioner General of Inland Revenue - SLR - 384, Vol 1 of 2002 [2002] LKSC 35; (2002) 1 Sri LR 384 Sri Lankan Supreme Court Sri Lanka 2 Aug 2002 AsianLII flag
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 flag 9
Rand Mines (Mining & Services) Ltd v Commissioner for Inland Revenue (51/95) [1996] ZASCA 118; 1997 1 SA 427; [1997] 1 All SA 279 Supreme Court of Appeal of South Africa South Africa 27 Sep 1996 SAFLII flag 9
Burman v Commissioner for Inland Revnue (72/89) [1990] ZASCA 138; [1991] 3 All SA 950; 1991 1 SA 482 Supreme Court of Appeal of South Africa South Africa 23 Nov 1990 SAFLII flag

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