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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)    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †		Citation Index
New Urban Properties Ltd v SIR	1966 1 SA 217; 27 SATC 175		South Africa	circa 1966	LexisNexis		3
Commissioner for Inland Revenue v Simpson	1949 4 SA 678		South Africa	circa 1949	LexisNexis		5
Commissioner for the South African Revenue Services v Megs Investments (Pty) Ltd (034/03)	[2004] ZASCA 30; 2005 4 SA 328; [2005] 4 All SA 169	Supreme Court of Appeal of South Africa	South Africa	31 Mar 2004	SAFLII		1
Robin Consolidated Industries Ltd v Commissioner for Inland Revenue (496/95)	[1997] ZASCA 12; 1997 3 SA 654; [1997] 2 All SA 195	Supreme Court of Appeal of South Africa	South Africa	14 Mar 1997	SAFLII		9
Commissioner for Inland Revenue v Sunnyside Centre (Pty) Ltd (86/95)	[1996] ZASCA 102; 1997 1 SA 68	Supreme Court of Appeal of South Africa	South Africa	20 Sep 1996	SAFLII		4
Conshu (Pty) Ltd v Commissioner for Inland Revenue (437/92)	[1994] ZASCA 104; 1994 4 SA 603; [1994] 2 All SA 501	Supreme Court of Appeal of South Africa	South Africa	2 Sep 1994	SAFLII		2
Etnique Travel CC v Commissioner South African Revenue Services	[1999] JOL 5412		South Africa	circa 1999			1
1989 52 Satc 141	1989 52 SATC 141		South Africa	circa 1989			3
(1948) 16 Satc 125	(1948) 16 SATC 125		South Africa	circa 1948			4