High Court Judgments 2019-2017

The judgments delivered in any of the High Court Divisions on this page are arranged per year and then per date of delivery.
 
High Court judgments delivered in another year, can be accessed through the navigation pane above.
 
Note:
The year group 2016-2014 has been created in order to fit in with the structure of the previous years. It will thus be built on in the next two years.
 
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2018 ​ ​ ​

Date of Delivery ​Parties Involved ​Applicable Legislation ​Keywords
​27 August 2018
New!
Kangra Group (Pty) Ltd ​ Income Tax Act, 1962 ​Income tax; sections 11(a), 23 (g) and 89quat(3); Whether damages paid by the Appellant as a result of breach of contract, after it sold its coal business, is properly deductible in terms of section 11(a), specifically, whether such payment was incurred in the production of income
7 February 2018 Short and another ​Transfer Duty Act, 1949 ​Transfer duty; Sale agreement; Whether the transfer duty payable by the Appellants was in respect of a divisible or indivisible sale agreement

 

 

 

2017 ​ ​ ​

Date of Delivery ​Parties Involved ​Applicable Legislation ​Keywords
27 June 2017 Nondabula VZ ​Constitution of the Republic of South Africa, 1996, ​Tax Administration Act, 2011, Income Tax Act, 1962 ​Tax Administration Act; Unlawfulness;
Legality; The Constitution; Income Tax Act; section 96 of the Tax Administration Act
29 May 2017 Pienaar Brothers (Pty) Ltd Constitution of the Republic of South Africa, 1996, ​Income Tax Act, 1962, Taxation Laws Amendment Act, 2007,
Companies Act, 1973
​Income Tax; Secondary Tax on Companies (STC); Sections 44,
44(9A), 64B  of the Income Tax Act, 1962; Section 34(1)(c) and (2) of the Taxation Laws Amendment Act, 2007; Sections 1(c) and 25(1) of the Constitution of the Republic of South Africa, 1996; Section 85 of the Companies Act, 1973; Amalgamations; Rule of Law; Retrospective Legislative Amendments; Constitution
 
 
Last Updated: 19/09/2018 3:03 PM     print this page
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