South Africa: Tax Court

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

X (Proprietary) Limited v Commissioner for the South African Revenue Service (13065/13) [2017] ZATC 13; 80 SATC 353 (30 June 2017) X (Pty) Ltd v Commissioner for the South African Revenue Service: Income Tax: Trading stock (phosphate bearing ore) (12463) [2008] ZATC 5; 71 SATC 115 (10 December 2008) X and Another v Commissioner for the South African Revenue Service (52/2023) [2024] ZATC 12 (2 December 2024) X Group (Pty) Ltd v Commissioner for the South African Revenue Service (13671) [2017] ZATC 18 (20 April 2017) X v Commissioner for the South African Revenue Service (13230) [2020] ZATC 14 (27 October 2020) X v Commissioner for the South African Revenue Service (13380) [2016] ZATC 3; 78 SATC 165 (27 January 2016) X v Commissioner for the South African Revenue Service (13720) [2020] ZATC 1; 83 SATC 37 (27 March 2020) X v Commissioner For The South African Revenue Service (14218) [2018] ZATC 9; 80 SATC 472 (9 March 2018) X v Commissioner for the South African Revenue Service (24863) [2020] ZATC 11; 84 SATC 192 (11 December 2020) X v Commissioner for the South African Revenue Service (IT13862; VAT1374) [2019] ZATC 12 (6 August 2019) X v Commissioner for the South African Revenue Service; Y v Commissioner for the South African Revenue Service (IT 24502; IT 24503) [2020] ZATC 16; 83 SATC 202 (12 November 2020) XXX Trust v Commissioner for the South African Revenue Service: Capital Gains Tax: Par 12(5) of the Eighth Schedule to the Income Tax Act, 1962 (12399) [2008] ZATC 3; 71 SATC 105 (1 December 2008) XY Mining v Commissioner for the South African Revenue Service (IT 25390) [2021] ZATC 14; 84 SATC 288 (18 May 2021) XYC CC v Commissioner for the South African Revenue Service (IT14434/2019) [2019] ZATC 10; 82 SATC 59 (28 June 2019) XYZ (Pty) Limited v Commissioner for the South African Revenue Service (13539; 13673) [2017] ZATC 12; 80 SATC 58 (6 July 2017) XYZ (Pty) Ltd v Commissioner for the South African Revenue Service (0035/2018) [2020] ZATC 15; 83 SATC 145 (20 October 2020) XYZ (Pty) Ltd v Commissioner For The South African Revenue Service (13626) [2018] ZATC 12 (17 May 2018) XYZ (Pty) Ltd v Commissioner for the South African Revenue Service (14189) [2018] ZATC 11; 81 SATC 228 (20 December 2018) XYZ (Pty) Ltd v Commissioner for the South African Revenue Service (IT 24790) [2021] ZATC 23; 84 SATC 432 (15 October 2021) XYZ (Pty) Ltd v Commissioner for the South African Revenue Service : Whether the awarding of points by the Appellant to its employees which allowed them to utilise holiday resorts free of charge constituted a fringe benefit or not - paragraph (i) of the definition of 'gross income' in section 1 of the Income Tax Act, 1962 (12244) [2008] ZATC 1; 70 SATC 132 (21 January 2008) XYZ Bank Ltd v Commissioner for the South african Revenue Service (10808) [2001] ZATC 1 (16 May 2001) XYZ CC v Commissioner for the South African Revenue Service (13285) [2015] ZATC 4 (10 September 2015) XYZ CC v Commissioner for the South African Revenue Service (13868) [2019] ZATC 8; 82 SATC 68 (27 February 2019) XYZ CC v Commissioner for the South African Revenue Service (14055) [2017] ZATC 19 (20 November 2017) XYZ CC v Commissioner for the South African Revenue Service (14184) [2020] ZATC 13 (9 December 2020) XYZ CC v Commissioner for the South African Revenue Service : Whether the Commissioner was correct in disallowing the taxpayer's notional input tax claim based on the fact that the transaction giving rise to the claim was a scheme as contemplated by section 73 of the Value-Added Tax Act, No 89 of 1991 (VAT Case 616) [2007] ZATC 7; 70 SATC 106 (15 November 2007) XYZ CC v Commissioner of the South Africa Revenue Service (IT14157) [2019] ZATC 6; 82 SATC 335 (7 November 2019) XYZ Holdings (Pty) Ltd v Commissioner for the South African Revenue Service: Income Tax Act, 1962 - Deduction of audit and professional fees (12401) [2010] ZATC 1; 72 SATC 118 (15 March 2010) XYZ Radio (Proprietary Limited) v Commissioner for the South African Revenue Service (11486) [2009] ZATC 1; 72 SATC 6 (11 May 2009)