2002? ?
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?Date of Delivery | ?Parties Involved | ?Applicable Legislation | ?Keywords |
?10 January 2002 | ?Payen Components South Africa | ?Customs and Excise Act, 1964 | ?Tariff determination; effective date; review application; s.3(2) |
?17 February 2002 | ?Ben Nevis Holdings Ltd and Others | ?Income Tax Act, 1962 | ?Tax liability of sixth respondent |
?8 March 2002 | ?CM Wyner | ?Income Tax Act, 1962 | ?Definition of ‘gross income’; whether proceeds of sale constituted capital revenue |
?18 March 2002 | ?Tata Industrial Corporation (SA) (Pty) Ltd | ?Customs and Excise Act, 1964 | ?Alleged suffering of damages as a result of a public auction |
?22 March 2002 | ?Kajadas Cosmetics (Pty) Ltd | ?Income Tax Act, 1962 | ?Acquisition rights; s.11 |
?12 April 2002 | ?Feruccio Ferucci & 13 Others | ?Income Tax Act, 1962 and Value-Added Tax Act, 1991 | ?Issueing of a search and seizure warrant; s.74D (Income Tax); s.57D(VAT) |
?10 May 2002 | ?RC Drilling (Pty) Ltd | ?Customs and Excise Act, 1964 | ?Tariff determination; grass mowers; tractors |
?15 May 2002 | ?Heron Heights CC | ?Income Tax Act, 1962 | ?Proceeds of sale of land; whether capital accrual or revenue receipt |
?16 May 2002 | ?King, DC | ?Income Tax Act, 1962 | ?Pay-now-argue-later; s.9(1)(b) |
?7 June 2002 | ?Unilever South Africa (Pty) Ltd | ??Customs and Excise Act, 1964 | ?Tariff determination; ice cream; expert evidence |
?13 June 2002 | ?MEGS Investsments (Edms) Bpk and Another | ?Income Tax Act, 1962 | ?Set-off of assessed losses where taxpayer is a company; s.20 |
?27 June 2002 | ?Osman Tayob and 10 Others | ?Customs and Excise Act, 1964 | ?Fraud; declaration; ss.88(2)(a) and 105 |
?8 August 2002 | ?Kotze, JF | ?Income Tax Act, 1962 | ?Taxing reward; s.1 |
?12 August 2002 | ?Akharwaray, GH | ?Income Tax Act, 1962 | ?Allowance of deductions claimed or not; ss.11(a), 23(b) and (g) |
?20 August 2002 | ?Estate Late RF Welch | ?Income Tax Act, 1962 | ?Disposal of property as donation transfer of asset; ss.54 and 55(1) |
?20 August 2002 | ?Wilcox Sweets (Pty) Ltd (subsidiary of Warner Lambert) | ?Income Tax Act, 1962 | ?Retrenchment; relocation costs |
?27 November 2002 | ?Pitje, GA, Estate Late | ?Income Tax Act, 1962 | ?Deductions; recovery taxes |