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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
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
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

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
"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
(1948) 16 Satc 125	(1948) 16 SATC 125		South Africa	circa 1948			4
(1953) 19 Satc 320	(1953) 19 SATC 320		South Africa	circa 1953			2
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
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
Commissioner for Inland Revenue v Simpson	1949 4 SA 678		South Africa	circa 1949	LexisNexis		5
Glen Anil Development Corporation Ltd v Secretary for Inland Revenue	1975 4 SA 715		South Africa	circa 1975	LexisNexis		12
New Urban Properties Ltd v SIR	1966 1 SA 217; 27 SATC 175		South Africa	circa 1966	LexisNexis		3
SA Bazaars (Pty) Ltd v CIR	1952 4 SA 505; 18 SATC 240		South Africa	circa 1952	LexisNexis		5
1 Sec 20	1 SEC 20		United States	circa 1970			11
12 Sec 20	12 SEC 20		United States	circa 1970			3

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