WebCSARS v Hawker Air Services (Pty) Ltd: In re CSARS v Hawker Aviation Services Partnership 2006 4 SA 292 (SCA) CSARS v Respublica (Pty) Ltd 81 SATC 175 . CSARS v Trend Finance (Pty) Ltd 2007 6 SA 117 (SCA) De Beers v Minister of Co-operative Governance and Traditional Affairs (GP) (unreported) case number 21542/2024 of 2 … WebCSARS – Commissioner, South African Revenue Service GAAR - general anti-avoidance rules IT Act - Income Tax Act No. 58 of 1962 ITC – Income Tax Case LAWSA – Law of …
Supreme Court of Appeal: 2024-2024 - South African Revenue Service
WebJun 3, 2024 · The Supreme Court's opinion in the Brown v. Board of Education case of 1954 legally ended decades of racial segregation in America's public schools. Chief Justice Earl Warren delivered the … WebApr 3, 2024 · United Manganese of Kalahari (Pty) Ltd v CSARS. Section 105 of the Tax Administration Act 28 of 2011 – a taxpayer may only dispute an assessment by objection and appeal in terms of sections 104 to 107, unless the high court directs otherwise. Section 105 of the Tax Administration Act 28 of 2011 provides that the Tax Court is the only … high strength wild fish oil
IN THE HIGH COURT OF SOUTH AFRICA EASTERN CAPE …
WebMar 8, 2024 · In Commissioner, South African Revenue Service v Brummeria Renaissance (Pty) Ltd 2007 (6) SA 601 (SCA) (Brummeria) the court held that the interest-free component of the loan between the parties was an amount which had accrued to the taxpayer, Brummeria Renaissance (Pty) Ltd. Moreover, the court found that this amount was … WebSince the judgment of the Supreme Court of Appeal (SCA) in CSARS v NWK 73 SATC 55 there has been a bone of contention as to the real meaning of a simulated arrangement. In the NWK case it was indicated that “[i]f the purpose of the transaction is only to achieve an object that allows the evasion of tax, or of a peremptory law, then it will be regarded as … WebAug 22, 2024 · PDF On Aug 22, 2024, Sp van Zyl and others published The Issue of Prescription in Tax - CSARS v Char-Trade (776/2024) ZASCA 89 (31 May 2024) Find, read and cite all the research you need on ... high strength yellow brass