WebAug 11, 2024 · SACS (Louis Trichardt) (Pty) Ltd v Commissioner for the South African Revenue Service (Case No 40420/2024 and 17064/2024), which was handed down on 14 … WebJul 28, 2024 · 28 July 2024 – Tax Administration Act, 2011, and Income Tax Act, 1962. SACS (Louis Trichardt) (Pty) Ltd v CSARS (40420/2024; 17064/2024) ZAGPPHC (14 July 2024)
Leading Tax Cases – Organised By Subject Matter – The Taxpayer
WebBPSA (Pty) Ltd v CSARS 2007 . Deductions – section 11(a) – in the production of income. And. not of a capital nature; BP concluded a trademark licence agreement with its UK holding company whereby, in exchange for an annual royalty fee, the taxpayer was granted the right to use and display the licensed marks of the parent company. WebJul 29, 2024 · This provision, which has not been the subject of much interpretation by our courts, had to be considered in the judgment in CRRC E-Loco Supply (Pty) Ltd v Commissioner for the South African Revenue Service (37766/2024) [2024] ZAGPPHC 527 handed down on 18 July 2024. Facts. CRRC E-Loco Supply Pty Ltd (taxpayer) was the … gallon water to cups
Tax In Brief Issue 50 - Sales Taxes: VAT, GST - South Africa - Mondaq
WebCSARS v Founders Hill, Pty Ltd, executive summary,prof matthew lester, SCA, Supreme Court of Appeals, GAAR, Anti avoidance, Income Tax WebDe Beers Consolidated Mines Ltd, CSARS v, 2012 (5) SA 344 (SCA), 74 SATC 330, 2012 Taxpayer 105 . Defy Ltd v CSARS 2010 (5) SA 416 (SCA), 72 SATC 99, 2010 Taxpayer 50 . Eveready (Pty) Ltd v CSARS 74 SATC 185 (SCA), 2012 Taxpayer 75 . First South African Holdings (Pty) Ltd v CSARS 73 SATC 221 (SCA), 2011 Taxpayer 114 ..... .. WebAug 5, 2024 · North Gauteng High Court, Pretoria SACS (Louis Trichardt) (Pty) Ltd v CSARS (40420/2024; 17064/2024) ... (19626/2024) [2024] ZAGPPHC 525. This is an application … black chain mirror