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Case Name | Citation(s) | Court | Jurisdiction | Date † | Full Text | Citation Index | |
C (Pty) Ltd v Commissioner for the South African Revenue Service : Whether the Commissioner was correct in contending that the Appellant was not entitled to carry forward the balance of assessed loss for the 2004 year of assessment - section 20(1) and (2) of the Income Tax Act, 1962 (11773) | [2007] ZATC 4 | South Africa Tax Court | South Africa | 5 Oct 2007 | SAFLII |
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TC Case No 11329 : Whether person had traded or earned income from trading activities for assessed loss purposes - sections 11 and 20 (11329) | [2005] ZATC 13 | South Africa Tax Court | South Africa | 10 Aug 2005 | SAFLII |
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Commissioner for the South African Revenue Services v Megs Investments (Pty) Ltd (034/03) |
[2004] ZASCA 30; |
Supreme Court of Appeal of South Africa | South Africa | 31 Mar 2004 | SAFLII |
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