South Africa: Tax Court

You are here:  SAFLII >> Databases >> South Africa: Tax Court >> South Africa: Tax Court decisions beginning with A ...

---

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

A (Pty) Ltd v Commissioner for the South African Revenue Services (13003) [2013] ZATC 2; 75 SATC 273 (13 June 2013) A and Another v Commissioner For The South African Revenue Service (IT13725, VAT1426, IT13727, VAT1096) [2018] ZATC 10; 82 SATC 457 (8 February 2018) A Co. Limited and Another v Commissioner for the South African Revenue Service (12323; 12324) [2009] ZATC 3; 72 SATC 61 (14 May 2009) A Company v Commissioner For The South African Revenue Service (IT 24510) [2019] ZATC 1; 81 SATC 267 (17 April 2019) 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; 70 SATC 171 (26 October 2007) A Taxpayer v Commissioner, South African Revenue Service (IT45638) [2023] ZATC 11; 86 SATC 303 (19 July 2023) A v Commissioner for the South African Revenue Service (13132) [2014] ZATC 3; 77 SATC 93 (8 December 2014) 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; 70 SATC 81 (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) A v Commissioner For The South African Revenue Services (46206) [2023] ZATC 1; 84 SATC 225 (21 February 2023) A v Commissioner of the South African Revenue Services (VAT1129) [2015] ZATC 3 (5 August 2015) A v The Commissioner for the South African Revenue Service (24643) [2019] ZATC 16; 82 SATC 161 (3 May 2019) AB (Pty) Limited v Commissioner for the South African Revenue Service (VAT 1015) [2014] ZATC 7 (12 June 2014) AB (Pty) Ltd v Commissioner for the South African Revenue Service (1132) [2014] ZATC 1 (18 November 2014) AB CC v Commission for the South African Revenue Service (13492) [2017] ZATC 9 (1 March 2017) AB CC v Commissioner for the South African Revenue Service (13635) [2016] ZATC 11 (29 April 2016) AB CC v Commissioner for the South African Revenue Service (759) [2013] ZATC 1; 75 SATC 303 (3 May 2013) AB CC v Commissioner for the South African Revenue Service (VAT 1005) [2014] ZATC 4; 78 SATC 64 (9 December 2014) AB LLC and BD Holdings LLC v Commissioner of the South African Revenue Services (13276) [2015] ZATC 2; 77 SATC 349 (15 May 2015) AB Trust v Commissioner for the South African Revenue Service (13254) [2014] ZATC 10 (22 January 2014) AB v Commissioner for the South Revenue Service (35476) [2022] ZATC 9; 85 SATC 377 (23 August 2022) ABC (Proprietary) Limited v Commissioner for the South African Revenue Services (13002) [2013] ZATC 3; 75 SATC 329 (19 August 2013) ABC (Pty) Limited v Commissioner for the South African Revenue Service (13193) [2017] ZATC 6; 79 SATC 191 (22 February 2017) ABC (Pty) Limited v Commissioner for the South African Revenue Service (13410) [2014] ZATC 9 (4 August 2014) ABC (Pty) Limited v Commissioner for the South African Revenue Service (IT12951 VAT855) [2016] ZATC 4; 78 SATC 132 (12 January 2016) ABC (Pty) Limited v Commissioner for the South African Revenue Services (13356) [2013] ZATC 5 (2 December 2013) ABC (Pty) Ltd v Commissioner for the SA Revenue Service (0038/2015) [2016] ZATC 2; 78 SATC 225 (4 March 2016) ABC (Pty) Ltd v Commissioner for the South African Revenue Service (0018/2016) [2017] ZATC 8 (27 January 2017) ABC (Pty) Ltd v Commissioner for the South African Revenue Service (0037/2019) [2020] ZATC 20 (1 June 2020) ABC (Pty) Ltd v Commissioner for the South African Revenue Service (0085/2019) [2020] ZATC 19 (1 September 2020) ABC (Pty) Ltd v Commissioner for the South African Revenue Service (12466) [2014] ZATC 12 (12 March 2014) ABC (Pty) Ltd v Commissioner For The South African Revenue Service (13251, VAT 1077) [2018] ZATC 13 (16 May 2018) ABC (Pty) Ltd v Commissioner for the South African Revenue Service (13512) [2015] ZATC 5 (30 March 2015) ABC (Pty) Ltd v Commissioner For The South African Revenue Service (13879) [2018] ZATC 4 (6 July 2018) ABC (Pty) Ltd v Commissioner for the South African Revenue Service (13950) [2020] ZATC 8; 82 SATC 373 (24 February 2020) ABC (Pty) Ltd v Commissioner For The South African Revenue Service (13988) [2018] ZATC 5; 81 SATC 214 (1 November 2018) ABC (Pty) Ltd v Commissioner For The South African Revenue Service (14426) [2018] ZATC 6; 81 SATC 255 (13 December 2018) ABC (Pty) Ltd v Commissioner for the South African Revenue Service (1626) [2020] ZATC 9; 82 SATC 388 (3 March 2020) ABC (Pty) Ltd v Commissioner for the South African Revenue Service (1715) [2020] ZATC 12 (11 December 2020) ABC (Pty) Ltd v Commissioner for the South African Revenue Service (872) [2013] ZATC 4 (2 December 2013) ABC (Pty) Ltd v Commissioner for the South African Revenue Service (IT 13164) [2016] ZATC 13 (7 September 2016) ABC (Pty) Ltd v Commissioner for the South African Revenue Service (IT 14247) [2017] ZATC 11; 80 SATC 299 (18 August 2017) ABC (Pty) Ltd v Commissioner for the South African Revenue Service (IT 14305) [2021] ZATC 1; 83 SATC 429 (7 January 2021) ABC (Pty) Ltd v Commissioner for the South African Revenue Service (IT 24819) [2019] ZATC 14; 82 SATC 252 (19 December 2019) ABC (Pty) Ltd v Commissioner for the South African Revenue Service (IT13541) [2015] ZATC 1; 77 SATC 269 (20 April 2015) ABC (Pty) Ltd v Commissioner for the South African Revenue Service (IT13775) [2016] ZATC 10 (29 April 2016) ABC (Pty) Ltd v Commissioner for the South African Revenue Service (ITI13772) [2016] ZATC 7; 79 SATC 62 (4 November 2016) ABC (Pty) Ltd v Commissioner For The South African Revenue Service (VAT 1558) [2018] ZATC 7 (5 December 2018) ABC (Pty) Ltd v Commissioner for the South African Revenue Service (VAT 1610) [2019] ZATC 18 (19 June 2019) ABC (Pty) Ltd v Commissioner for the South African Revenue Services (13539/13673) [2016] ZATC 12 (25 August 2016) ABC (Pty) Ltd v Commissioner for the South African Revenue Services (IT14027) [2016] ZATC 14 (7 December 2016) ABC (Pty) Ltd v Commissioner for the South African Revenue Services (VAT 1237) [2016] ZATC 1; 78 SATC 272 (24 March 2016) ABC (Pty) Ltd v The Commissioner for the South African Revenue Service (VAT 1857) [2020] ZATC 24; 83 SATC 396 (25 February 2020) ABC Bank Limited v The Commissioner for the South African Revenue Service (VAT 1904) [2020] ZATC 25; 83 SATC 454 (26 November 2020) ABC CC v Commissioner for the South African Revenue Service (IT14036) [2017] ZATC 10; 80 SATC 149 (14 August 2017) ABC Company v Commissioner of the South African Revenue Services (14106) [2019] ZATC 7; 81 SATC 323 (31 January 2019) ABC Limited v Comissioner for the South African Revenue Service (14302) [2020] ZATC 18 (31 August 2020) ABC Limited v Commissioner for the South African Revenue Service (0092/2019) [2021] ZATC 10 (31 May 2021) ABC Limited v Commissioner for the South African Revenue Service (IT14255) [2019] ZATC 11 (9 July 2019) ABC Limited v Commissioner for the South African Revenue Service (VAT 189) [2010] ZATC 2; 72 SATC 229 (6 May 2010) 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; 70 SATC 238 (4 July 2008) ABC Limited v Commissioner for the South African Revenue Services (12984) [2014] ZATC 8 (5 September 2014) ABC Mining (Pty) Ltd v Commissioner for the South African Revenue Service (IT 24606) [2021] ZATC 12 (25 February 2021) ABC Proprietary Limited v Commissioner for the South African Revenue Services (14287) [2019] ZATC 9; 82 SATC 144 (12 June 2019) ABC Trading (Pty) Ltd v Commissioner, South African Revenue Service (13686) [2017] ZATC 16 (30 March 2017) ABC Trading CC v Commissioner of the South African Revenue Services (1712) [2020] ZATC 6; 83 SATC 60 (29 April 2020) ABC Trading CC v Commissioner of the South African Revenue Services (1712) [2020] ZATC 7; 83 SATC 157 (29 April 2020) ABC Trading v Commissioner for the South African Revenue Service (IT 25242) [2021] ZATC 16 (19 February 2021) ABC Trading v Commissioner for the South African Revenue Service (VAT 1908) [2021] ZATC 7; 84 SATC 207 (21 June 2021) ABC Trading v Commissioner for the South African Revenue Services (IT 25242) [2021] ZATC 26 (31 May 2021) ABC Trust v Commissioner for the South African Revenue Service (00052/2018) [2019] ZATC 15; 82 SATC 264 (3 May 2019) ABC Trust v Commissioner for the South African Revenue Service (IT 24918) [2021] ZATC 13; 83 SATC 387 (18 March 2021) ABCDE SA Proprietary Limited v Commissioner for the South African Revenue Service (24596) [2021] ZATC 19; 84 SATC 251 (17 September 2021) ABD CC v Commissioner for the South African Revenue Service (VAT 969) [2015] ZATC 6 (30 March 2015) ABD Limited v Commissioner for the South African Revenue Service (14302) [2024] ZATC 2; 87 SATC 64 (14 February 2024) ACB Company (Pty) Ltd and Another v Commission for the South African Revenue Service (0032/2016; 0033/2016) [2017] ZATC 14 (30 June 2017) AD CC v Commissioner for the South African Revenue Service (VAT 1069) [2014] ZATC 11 (3 June 2014) Appellant Company (Pty) Ltd v Commissioner for the South African Revenue Service (IT 13950) [2017] ZATC 7 (30 January 2017) Appellant Company v Commissioner for the South African Revenue Service (24462) [2018] ZATC 14 (19 November 2018) Appellant Southern Africa (Pty) Ltd v Commissioner for the South African Revenue Service (VAT 22315) [2025] ZATC 5 (25 April 2025) Applicant X v Commissioner for The South African Revenue Service (2022/12) [2022] ZATC 11; 85 SATC 382 (21 December 2022)