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Conshu (Pty) Ltd v Commissioner for Inland Revenue (437/92) 2

[1994] ZASCA 104; 1994 4 SA 603; [1994] 2 All SA 501

Supreme Court of Appeal of South Africa

South Africa

2nd September, 1994

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Commissioner for the South African Revenue Service v Digicall Solutions (Pty) Ltd (927/2017)	[2018] ZASCA 137; 2019 4 SA 312; [2018] 4 All SA 647	Supreme Court of Appeal of South Africa	South Africa	28 Sep 2018	SAFLII
C (Pty) Ltd v Commissioner for the South African Revenue Service : Whether the Commissioner was correct in contending that the Appellant was not entitled to carry forward the balance of assessed loss for the 2004 year of assessment - section 20(1) and (2) of the Income Tax Act, 1962 (11773)	[2007] ZATC 4	South Africa Tax Court	South Africa	5 Oct 2007	SAFLII

Legislation Cited

Legislation Name	Provision
Income Tax Act, 1946 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Commissioner for Inland Revenue v Ocean Manufacturing Ltd	[1990] ZASCA 66; 1990 3 SA 610; [1990] 2 All SA 422	Supreme Court of Appeal of South Africa	South Africa	1 Jun 1990	SAFLII		18
Glen Anil Development Corporation Ltd v Secretary for Inland Revenue	1975 4 SA 715		South Africa	circa 1975	LexisNexis		12
"The Prohibition of Tax Avoidance: An Evaluation of s 103 of the South African Income Tax Act 58 of 1962"	(1970) 3 Comparative and International Law Journal of Southern Africa 168	Comparative and International Law Journal of Southern Africa		circa 1970			2
New Urban Properties Ltd v SIR	1966 1 SA 217; 27 SATC 175		South Africa	circa 1966	LexisNexis		3
(1953) 19 Satc 320	(1953) 19 SATC 320		South Africa	circa 1953			2
SA Bazaars (Pty) Ltd v CIR	1952 4 SA 505; 18 SATC 240		South Africa	circa 1952	LexisNexis		5
Commissioner for Inland Revenue v Simpson	1949 4 SA 678		South Africa	circa 1949	LexisNexis		5
(1948) 16 Satc 125	(1948) 16 SATC 125		South Africa	circa 1948			4
Commissioner for Inland Revenue v I H B King; Commissioner for Inland Revenue v A H King	1947 2 SA 20		South Africa	circa 1947	LexisNexis		1
12 Sec 20	12 SEC 20		United States	circa 1970			3
1 Sec 20	1 SEC 20		United States				11

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