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.
 
 

2017
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Date of Delivery ​Parties Involved ​Applicable Legislation ​Keywords
28 March 2017
New!
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: 07/04/2017 2:33 PM     print this page
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