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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)    

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
Wharf Properties Ltd v Commissioner of Inland Revenue	[1997] UKPC 4; [1997] AC 505; [1997] 2 WLR 334	Privy Council	United Kingdom	27 Jan 1997	BAILII		12
1997 South African Law Journal 641	1997 South African Law Journal 641	South African Law Journal	South Africa	circa 1997	HeinOnline		1
Commissioner for Inland Revenue v General Motors SA (Pty) Ltd	1982 1 SA 196		South Africa	circa 1982	LexisNexis		6
Commissioner for Inland Revenue v Genn & Co (Pty) Ltd	1955 3 SA 293; 20 SATC 113; [1955] 3 All SA 382		South Africa	circa 1955	LexisNexis		19
Commissioner for Inland Revenue v Goodrick	1942 OPD 1; 12 SATC 279		South Africa - Orange Free State	circa 1942			4
271 Itc 1625; 59 Satc 383	271 ITC 1625; 59 SATC 383		Republic of Ireland	circa 1955			1
Commissioner for Inland Revenue v Nemojim (Pty) Ltd	1983 4 SA 935		South Africa	circa 1983	LexisNexis		27
Burgess v CIR	1991 4 SA 161		South Africa	circa 1991	LexisNexis		1
Commissioner for Inland Revenue v Sunnyside Centre (Pty) Ltd	1993 3 SA 940		South Africa	circa 1993	LexisNexis		1
Commissioner for Inland Revenue v Allied Building Society	1963 4 SA 1		South Africa	circa 1963	LexisNexis		4
Farmer v Scottish North American Trust, Ld	[1911] UKLawRpAC 71; [1912] AC 118		United Kingdom	14 Dec 1911	CommonLII		16
(1968) 31 Satc 53	(1968) 31 SATC 53		South Africa	circa 1968			1
Port Elizabeth Electric Tramway Co Ltd v CIR	[1936] CPD 241; 8 SATC 13		South Africa	circa 1936			27
CIR v Drakensberg Garden Hotel (Pty) Ltd	1960 2 SA 475		South Africa	circa 1960	LexisNexis		4
(1553) 55 SC 105	(1553) 55 SC 105		United Kingdom - Scotland	circa 1553			1
Sub Nigel v CIR	1948 4 SA 580; 15 SATC 381		South Africa	circa 1948	LexisNexis		14
1604 58 Satc 263	1604 58 SATC 263		South Africa	circa 1955			1
31 Satc 111	31 SATC 111		South Africa	circa 1955			1