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TC Case No11711 : Inclusion of restraint of trade payments into the gross income of the taxpayer in terms of paragraph (c) of the definition of gross income as defined in section 1 of the Income Tax Act, No 58 of 1962 (11711)    

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
MacKay v Fey (463/2004)	[2005] ZASCA 83; 2006 3 SA 182; [2005] 4 All SA 615	Supreme Court of Appeal of South Africa	South Africa	22 Sep 2005	SAFLII		16
Rane Investments Trust v Commissioner, South African Revenue Service	[2003] ZASCA 60; 2003 6 SA 332; [2003] 3 All SA 39; 2003 8 JTLR 216; 65 SATC 333	Supreme Court of Appeal of South Africa	South Africa	30 May 2003	SAFLII		17
Johannesburg City Council v Television & Electrical Distributors (Pty) Ltd	[1996] ZASCA 97; 1997 1 SA 157; [1997] 1 All SA 455; [1997] JOL 507	Supreme Court of Appeal of South Africa	South Africa	20 Sep 1996	SAFLII		28
I Lady Smith (Pty) Ltd v C of IR	[1996] ZASCA 35; 1996 3 SA 942; 58 SATC 229	Supreme Court of Appeal of South Africa	South Africa	28 Mar 1996	SAFLII		32
Parton and Colam NNO v G M Pfaff (SA) (Pty) Ltd	1980 4 SA 485		South Africa	circa 1980	LexisNexis		2
Vasco Dry Cleaners v Twycross	1979 1 SA 603; 1979 1 All SA 321		South Africa	circa 1979	LexisNexis		26
South Cape Corporation (Pty) Ltd v Engineering Management Services (Pty) Ltd	1977 3 SA 534; [1977] 4 All SA 53		South Africa	circa 1977	LexisNexis		208
In re Alluvial Creek Ltd	[1929] CPD 532			circa 1929			114
1636 60 Satc 267	1636 60 SATC 267		South Africa	circa 1997			5
65 Satc 343	65 SATC 343		South Africa	circa 1997			1