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South Africa: Tax Court decisions beginning with A ...

• A Ltd v Commissioner for the South African Revenue Service : Whether the sale of certain shares at a loss by the Appellant was deductible - sections 11(a) and 22 the Income Tax Act, 1962 (11283) [2007] ZATC 6 (26 October 2007)
• A v Commissioner for the South African Revenue Service : Whether the Commissioner was correct in disallowing the payment of interest as a deduction from the income of the Appellant in terms of section 11(a) and 23(g) of the Income Tax Act, 1962 for the 1999, 2000 and 2001 years of assessment (11691) [2007] ZATC 2 (24 April 2007)
• A v Commissioner for the South African Revenue Service : Whether two amounts (R19 019 442 and R11 876 660) had been received by or accrued to the Appellant in terms of the definition of 'gross income' in section 1 of the Income Tax Act, 1962 (11961) [2007] ZATC 1 (23 February 2007)
• ABC Limited v Commissioner for the South African Revenue Service: Deduction of interest from income in terms of section 11(a) of the Income Tax Act, 1962 (11345) [2008] ZATC 2 (4 July 2008)