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ABC Mining (Pty) Ltd v Commissioner for the South African Revenue Service (IT 24606)    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
2012 4 SA 593	2012 4 SA 593		South Africa	circa 2012	LexisNexis		1161
Director of Education, Transvaal v McCagie	[1918] AD 616			circa 1918			22
2 All SA 262; [2012] Zasca 13	2 All SA 262; [2012] ZASCA 13	Supreme Court of Appeal of South Africa	South Africa	circa 2012	SAFLII		21
Commissioner South African Revenue Services v Pretoria East Motors (Pty) Ltd	[2014] ZASCA 91; 2014 5 SA 231; [2014] 3 All SA 266	Supreme Court of Appeal of South Africa	South Africa	12 Jun 2014	SAFLII		16
Africa Cash & Carry (Pty) Ltd v The Commissioner for the South African Revenue Service (783/18)	[2019] ZASCA 148; 2020 2 SA 19; [2020] 1 All SA 1	Supreme Court of Appeal of South Africa	South Africa	21 Nov 2019	SAFLII		13
Matla Coal Ltd v Commissioner for Inland Revenue	[1986] ZASCA 120; 1987 1 SA 108	Supreme Court of Appeal of South Africa	South Africa	30 Sep 1986	SAFLII		12
Rand Ropes (Pty) Ltd v Commissioner for Inland Revenue	[1944] AD 142			circa 1944			11
Rand Mines (Mining & Services) Ltd v Commissioner for Inland Revenue (51/95)	[1996] ZASCA 118; 1997 1 SA 427; [1997] 1 All SA 279	Supreme Court of Appeal of South Africa	South Africa	27 Sep 1996	SAFLII		9
Commissioner for Inland Revenue v D & N Promotions (Pty) Ltd (249/93)	[1994] ZASCA 176; 1995 2 SA 296; [1995] 2 All SA 47	Supreme Court of Appeal of South Africa	South Africa	29 Nov 1994	SAFLII		8
Ernst v Commissioner for Inland Revenue	1954 1 SA 318		South Africa	circa 1954	LexisNexis		6
Itc	1806 68 SATC 117		South Africa	circa 1995			6
Western Platinum Ltd v Commissioner for South Africa Revenue Service (294/03)	[2004] ZASCA 83; [2004] 4 All SA 611; 67 SATC 1	Supreme Court of Appeal of South Africa	South Africa	27 Sep 2004	SAFLII		4
Estate of Spruill v Commissioner	88 Tax Cas 1197		United Kingdom	circa 2004			4
Itc 1726	(2000) 64 SATC 236		South Africa	circa 2000			3
Benhaus Mining (Proprietary) Ltd v Commissioner for the South African Revenue Service (165/2018)	[2019] ZASCA 17; 2020 3 SA 325	Supreme Court of Appeal of South Africa	South Africa	22 Mar 2019	SAFLII		2
(1996) 8 NWLR 256	(1996) 8 NWLR 256		Nigeria	circa 1996			1