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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 |