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

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