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Commissioner for Inland Revenue v Genn & Co (Pty) Ltd   flag  19

1955 3 SA 293; 20 SATC 113; [1955] 3 All SA 382
South Africa

Cases Referring to this Case

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Commissioner South African Revenue Service v Akharwaray (CA & R253/2003) [2005] ZANCHC 115; [2005] JOL 16087; [2006] 1 All SA 369 High Court of South Africa - Northern Cape Division South Africa 18 Nov 2005 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
United Manganese of Kalahari (Proprietary) Ltd v Commissioner for the South African Revenue Service (74158/2016) [2017] ZAGPPHC 628; 2018 2 SA 275 North Gauteng High Court, Pretoria South Africa 3 Oct 2017 SAFLII flag 3
A Co v Commissioner For The South African Revenue Service (IT 24510) [2019] ZATC 1 South Africa Tax Court South Africa 17 Apr 2019 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 (1240) [2010] ZATC 4 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 (12401) [2010] ZATC 1 South Africa Tax Court South Africa 15 Mar 2010 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
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 flag
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) [2005] ZATC 6 South Africa Tax Court South Africa 7 Apr 2005 SAFLII flag
TC Case No 11282 : Whether certain fraudulent share dealing profits constituted part of gross income or not - section 1 (11282) [2005] ZATC 5 South Africa Tax Court South Africa 18 Mar 2005 SAFLII flag
LawCite Attieh v Commissioner for the South African Revenue Service (A5024/2015) [2016] ZAGPJHC 371; 84 SATC 420 South Gauteng High Court, Johannesburg South Africa 11 Aug 2016 SAFLII flag 2
Commissioner for The South African Revenue Service v Spur Group (Pty) Ltd (320/2020) [2021] ZASCA 145; 84 SATC 1 Supreme Court of Appeal of South Africa South Africa 15 Oct 2021 SAFLII flag
Commissioner, South African Revenue Service v Brummeria Renaissance (Pty) Ltd & others [2007] ZASCA 99; 2007 6 SA 601; [2007] 4 All SA 1338; (2007) 69 SATC 205 Supreme Court of Appeal of South Africa South Africa 13 Sep 2007 SAFLII flag 20
Warner Lambert SA (Pty) Ltd v Commissioner for the South African Revenue Service [2003] ZASCA 59; (2003) 65 SATC 347 Supreme Court of Appeal of South Africa South Africa 30 May 2003 SAFLII flag 1
Commissioner For The South African Revenue Service v Scribante Construction (Pty) Ltd (026/2001) [2002] ZASCA 161 Supreme Court of Appeal of South Africa South Africa 14 May 2002 SAFLII flag
Kommissaris van Binnelandse Inkomste v Van Blommestein (120/97) [1998] ZASCA 106; 1999 2 SA 367; [1999] 1 All SA 463 Supreme Court of Appeal of South Africa South Africa 27 Nov 1998 SAFLII flag 3
Commissioner For Inland Revenue v Standard Bank of South Africa Ltd (81/85) [1985] ZASCA 63 Supreme Court of Appeal of South Africa South Africa 22 Aug 1985 SAFLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author †  Jurisdiction Date Full Text Citation Index
"Tax Planning Using Interest - An Organised Chaos for Those Interested" PER / PELJ 2022 (25) [2022] PER 17 Legwaila T South Africa circa 2022 SAFLII flag

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