Pienaar Brothers (Pty) Ltd v Commissioner for the South African Revenue Service and Another (87760/2014) [2017] ZAGPPHC 231; [2017] 4 All SA 175 (GP); 2017 (6) SA 435 (GP); 80 SATC 1 (29 May 2017) [100%]
(From South Africa: North Gauteng High Court, Pretoria; 29:05:2017; 274 KB)
Some Drastic Measures to Close a Loophole: The Case of Pienaar Brothers (PTY) LTD v Commissioner for the South African Revenue Service (87760/2014) [2017] ZAGPPHC 231 (29 May 2017) and the Targeted Retroactive Amendment of Section 44 of the Income Tax Act 58 of 1962 (Vol 21) [2018] PER 51 [70%]
(From Potchefstroom Electronic Law Journal // Potchefstroomse Elektroniese Regsblad ; 189 KB)