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Commissioner for Inland Revenue v Genn & Co (Pty) Ltd   flag  19

1955 3 SA 293; 20 SATC 113; [1955] 3 All SA 382
South Africa

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Commissioner, South African Revenue Service v Brummeria Renaissance (Pty) Ltd & others [2007] ZASCA 99; 2007 6 SA 601; [2007] 4 All SA 1338; (2007) 69 SATC 205 Supreme Court of Appeal of South Africa South Africa 13 Sep 2007 SAFLII flag 20
United Manganese of Kalahari (Proprietary) Ltd v Commissioner for the South African Revenue Service (74158/2016) [2017] ZAGPPHC 628; 2018 2 SA 275 North Gauteng High Court, Pretoria South Africa 3 Oct 2017 SAFLII flag 3
Kommissaris van Binnelandse Inkomste v Van Blommestein (120/97) [1998] ZASCA 106; 1999 2 SA 367; [1999] 1 All SA 463 Supreme Court of Appeal of South Africa South Africa 27 Nov 1998 SAFLII flag 3
LawCite Attieh v Commissioner for the South African Revenue Service (A5024/2015) [2016] ZAGPJHC 371; 84 SATC 420 South Gauteng High Court, Johannesburg South Africa 11 Aug 2016 SAFLII flag 2
LawCite Kangra Group (Pty) Ltd v Commissioner for the South African Revenue Service (A20/18) [2018] ZAWCHC 104; 2019 1 SA 520; [2018] 4 All SA 383 High Court of South Africa - Western Cape Division South Africa 27 Aug 2018 SAFLII flag 1
Warner Lambert SA (Pty) Ltd v Commissioner for the South African Revenue Service [2003] ZASCA 59; (2003) 65 SATC 347 Supreme Court of Appeal of South Africa South Africa 30 May 2003 SAFLII flag 1
Commissioner for The South African Revenue Service v Spur Group (Pty) Ltd (320/2020) [2021] ZASCA 145; 84 SATC 1 Supreme Court of Appeal of South Africa South Africa 15 Oct 2021 SAFLII flag
A Co v Commissioner For The South African Revenue Service (IT 24510) [2019] ZATC 1 South Africa Tax Court South Africa 17 Apr 2019 SAFLII flag
LawCite S G Taxpayer v Commissioner for the South African Revenue Service (IT14264) [2018] ZATC 1 South Africa Tax Court South Africa 9 May 2018 SAFLII flag
XYZ Holdings (Pty) Ltd v Commissioner for the South African Revenue Service: Income Tax Act, 1962 - Deduction of audit and professional fees (1240) [2010] ZATC 4 South Africa Tax Court South Africa 15 Mar 2010 SAFLII flag
XYZ Holdings (Pty) Ltd v Commissioner for the South African Revenue Service: Income Tax Act, 1962 - Deduction of audit and professional fees (12401) [2010] ZATC 1 South Africa Tax Court South Africa 15 Mar 2010 SAFLII flag
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) [2007] ZATC 2 South Africa Tax Court South Africa 24 Apr 2007 SAFLII flag
Commissioner South African Revenue Service v Akharwaray (CA & R253/2003) [2005] ZANCHC 115; [2005] JOL 16087; [2006] 1 All SA 369 High Court of South Africa - Northern Cape Division South Africa 18 Nov 2005 SAFLII flag
TC Case No 11454 : Whether royalty payments made to an off shore parent Co are deductible - section 11(a) (11454) [2005] ZATC 17 South Africa Tax Court South Africa 20 Oct 2005 SAFLII flag
TC Case Nos 11553, 11554, 11555 : Whether income received as part of a life right forms part of gross income or not - section 1 (11553, 11554, 11555) [2005] ZATC 6 South Africa Tax Court South Africa 7 Apr 2005 SAFLII flag
TC Case No 11282 : Whether certain fraudulent share dealing profits constituted part of gross income or not - section 1 (11282) [2005] ZATC 5 South Africa Tax Court South Africa 18 Mar 2005 SAFLII flag
Commissioner For The South African Revenue Service v Scribante Construction (Pty) Ltd (026/2001) [2002] ZASCA 161 Supreme Court of Appeal of South Africa South Africa 14 May 2002 SAFLII flag
Commissioner For Inland Revenue v Standard Bank of South Africa Ltd (81/85) [1985] ZASCA 63 Supreme Court of Appeal of South Africa South Africa 22 Aug 1985 SAFLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date Full Text Citation Index † 
"Tax Planning Using Interest - An Organised Chaos for Those Interested" PER / PELJ 2022 (25) [2022] PER 17 Legwaila T South Africa circa 2022 SAFLII flag

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