SCA Judgments 2019-2017

The judgments delivered in the Supreme Court of Appeal (SCA) on this page are arranged per year and then per date of delivery. SCA judgments delivered in another year, can be accessed through the navigation pane above.

Return to the Judgments Filter and search for a specific judgment in any of the court categories.
 

2018
​ ​
Date of Delivery ​Parties Involved ​Applicable Legislation ​Keywords
​​​31 May 2018
New!

KWJ Investment Service (Pty) Ltd

 

Also see media summary

​Income Tax Act, 1962 ​Gross income; whether a cession of a dividend right constitutes a receipt
or accrual for the purposes of gross income; if so, does a practice generally
prevailing in terms of provision (iii) to section 79(1) of the Income Tax Act 58 of 1962 apply
​​31 May 2018
New!
Char-Trade CC t/a Ace Packaging ​Income Tax Act, 1962, and Tax Administration Act, 2011 ​Assessment issued for secondary tax on companies (STC); sections 64B and
64C of the Income Tax Act; Commencement of prescription; section 99 of the
Tax Administration Act; prescription commences to run against CSARS
when return for STC is submitted by the taxpayer; return for STC never
submitted by taxpayer; prescription never commenced to run against
CSARS – assessment confirmed
29 May 2018
New!

Encarnaçâo N.O.

 

Also see media summary

Customs and Excise Act, 1964​ Rebate item 412.09 in Schedule 4/Part 1 of the Customs and Excise Act 91 of 1964; what occurrences fall within vis major; the meaning of ‘such goods did
not enter into consumption’
​25 May 2018
New!
Daikin Air Conditioning South Africa (Pty) Limited ​Customs and Excise Act 91 of 1964 ​Customs and Excise Act 91 of 1964; classification of articles for
customs duty; correct tariff to be applied in respect of ‘window or wall types, selfcontained or “split-system” ’ air conditioning machines and parts thereof
​28 March 2018 ​The Executors of Estate Late Sidney Ellerine ​Income Tax Act, 1962 ​Eighth Schedule to the Income Tax Act 58 of 1962; valuation of preference shares for the purposes of determination of a capital gain
27 March 2018

Lion Match Company (Pty) Ltd

Also see media summary

Income Tax Act, 1962, and Tax Administration Act, 2011 Income Tax Act 58 of 1962; Tax Administration Act 28 of 2011; dismissal of an application by taxpayer to set aside rule 31 statement; not appealable
 
 
 

2017
​ ​
Date of Delivery ​Parties Involved ​Applicable Legislation ​Keywords
28 March 2017
New Adventure Shelf 122 (Pty) Ltd

Also see media summary
Income Tax Act, 1962 and Tax Administration Act, 2011 Tax Administration Act, 2011:  sections 81, 98; Income Tax Act: Eighth Schedule, paragraphs 25 & 35;  revenue; capital gains tax arising from sale of immovable property; sale cancelled more than three years after assessment of capital gains tax before purchase price paid in full; seller not entitled to have assessment reconsidered in the light of the subsequent cancellation; regard to be had to the cancellation in assessing a capital gain or loss in year of cancellation
 
 

 
Last Updated: 14/06/2018 4:45 PM     print this page
SARS eFiling eFiling Login eFiling Register Now eFiling Forgot Password eFiling Forgot Username E@syFile
FIND A PUBLICATION
FIND A FORM
FIND AN FAQ