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

[2021] ZATC 12
South Africa Tax Court
South Africa
25th February, 2021

Legislation Cited

s36
Legislation Name Provision

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
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 flag 13
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 flag 2
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 flag 16
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 flag 21
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 flag 4
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 flag 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 flag 8
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 flag 12
Ernst v Commissioner for Inland Revenue 1954 1 SA 318 South Africa circa 1954 LexisNexis flag 6
Director of Education, Transvaal v McCagie [1918] AD 616 circa 1918 22
2012 4 SA 593 2012 4 SA 593 South Africa circa 2012 LexisNexis flag 1161
Itc 1726 (2000) 64 SATC 236 South Africa circa 2000 flag 3
(1996) 8 NWLR 256 (1996) 8 NWLR 256 Nigeria circa 1996 flag 1
Rand Ropes (Pty) Ltd v Commissioner for Inland Revenue [1944] AD 142 circa 1944 11
Itc 1806 68 SATC 117 South Africa circa 1995 flag 6
Estate of Spruill v Commissioner 88 Tax Cas 1197 United Kingdom circa 1995 flag 4

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