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TC Case No 11220 : Whether three separate restraint of trade payments received are taxable or not - definition of gross income (11220)

South Africa Tax Court

South Africa

10th August, 2005

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
CIR v Lever Brothers	[1946] AD 441			circa 1946			11
Glenboig Union Fireclay Co Ltd v Inland Revenue Commissioners	(1922) 12 Tax Cas 427; [1922] SC (HL) 112; [1921] SC 400	House of Lords	United Kingdom - Scotland	circa 1921			66
1636 60 Satc 267	1636 60 SATC 267		South Africa	circa 1921			5
Itc	1338 43 SATC 171		South Africa	circa 1921			3
19 Satc 301	19 SATC 301		South Africa	circa 1921			3
14 Itc 1703; 63 Satc 247	14 ITC 1703; 63 SATC 247		Republic of Ireland	circa 1921			1
13 Itc 1338	13 ITC 1338		Republic of Ireland	circa 1921			1
9 Itc 1338	9 ITC 1338		Republic of Ireland				1

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