Commissioner for Inland Revenue v Genn & Co (Pty) Ltd 20

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 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
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
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	1
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
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	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	2
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
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
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	20
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
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
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
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
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
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	1
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
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	3
Commissioner for Inland Revenue v Friedman NNO	[1992] ZASCA 190; 1993 1 SA 353; [1993] 1 All SA 306; 55 SATC 39	Supreme Court of Appeal of South Africa	South Africa	5 Nov 1992	SAFLII	29
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

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

LawCite: Privacy | Disclaimers | Conditions of Use | Acknowledgements | Feedback