[Home] [Databases] [WorldLII] [Search] [Feedback] [Help] South Africa: Tax Court

You are here:  SAFLII >> Databases >> South Africa: Tax Court >> 2003 South Africa: Tax Court Decisions

[Database Search] [Name Search] [Recent Decisions]

2003 South Africa: Tax Court Decisions

January 2003

• TC Case No 10956 : Whether scientific research expenditure constitutes gross income sections 1, 8(4)(a) and 11(p)(i) (10956) [2003] ZATC 1 (30 January 2003)

February 2003

• TC Case No 10969 : Deductions: Loss on loan: sec 11(a) (10969) [2003] ZATC 2 (12 February 2003)

March 2003

• TC Case No ED 79 : Whether debts are due debts or not section 4(b) (ED 79) [2003] ZATC 3 (12 March 2003)
• TC Case No 10699 : Deductions: License fee and legal fees: sect 11(a) and (g(A) (10699) [2003] ZATC 4 (19 March 2003)

August 2003

• TC Case No 10919 : Trusts - distribution of losses: sections 25B(3) and 89 QUAT (3) (10919) [2003] ZATC 5 (12 August 2003)