Fourie Beleggings v CSARS (168-08) [2009] ZASCA 37 (31 March 2009)
Summary: Income tax amount paid to appellant, a hotelier, to compensate it for the cancellation of a contract to accommodate a number of people in its hotel for more than two years such contract not forming part of the appellants income- producing structure payment not of a capital nature and subject to tax.
Click for : Case Analysis. Media Summary. Download full Court Case:
CSARS v Moresport (360-08) [2009] ZASCA 63 (29 MAY 2009)
Summary: Customs and Excise ? Failure to disclose a defence contained in a letter in an ex-parte application, not fatally defective.
Click for : Case Analysis. Media Summary. Download full Court Case:
Anglovaal v SARS (411-08) [2009] ZASCA 109 (22 September 2009)
Summary: Income Tax Act 58 of 1962 acquisition of shares whether acquired as capital investment or trading stock whether computation of appellants income tax liability done in accordance with s 22.
Click for : Case Analysis. Media Summary. Download full Court Case:
Pahad Shipping v SARS (529-08) [2009] ZASCA 172 (2 December 2009)
Summary: Customs duty determination of transaction value appeal in terms of Act 91 of 1964 a wide appeal – serious reservations about credibility of applicants factual averments reference to evidence.
Click for : Case Analysis. Media Summary. Download full Court Case: