Tax Court Judgments 2019-2017

The judgments delivered in the Tax Court on this page are arranged per year and then per date of delivery.
 
Tax Court judgments delivered in another year, can be accessed through the navigation pane above.
 
Return to the Judgments Filter.
 
 

 


2017​
 ​ ​ ​
​​Date of Delivery Case Number Applicable Legislation Keywords
​18 August 2017 ​IT 14247 ​Tax Administration Act; 2011 ​Income tax; value-added tax; understatement penalty; whether the Respondent was entitled to levy understatement penalties against the Appellant for both VAT and income tax
​14 August 2017 ​IT 4036 ​Income Tax Act, 1962 ​Income tax; section 79(1); deemed dividend; secondary tax on companies (STC); whether SARS is precluded from raising an original assessment ('the STC assessment') on the taxpayer for secondary tax on companies ('STC') when it purported to do so
​6 July 2017 ​13539/13673 ​Income Tax Act, 1962 ​Income tax; section 22 (1)(1); trading stock; whether the Appellant was entitled to exclude certain amounts from its trading stock in terms of section 22(1)(a) of the Income Tax Act 
​30 June 2017 ​13065/13 ​Income Tax Act, 1962 ​Income tax; section 9D; whether amounts fall to be included in the Appellant’s income for the purposes of section 9D of the Income Tax Act
​30 June 2017 ​Tax Administration Act; 2011 ​Rule 6 of Tax Court rules; application for reasons for assessment; what constitutes sufficient reasons
30 May 2017​ ​14005 ​Income Tax Act, 1962 ​Income tax; section 1; section 24(1); proceeds from sale of property; accrual; Silverglen; whether the Appellant became entitled to the proceeds from the sale of property in terms of section 1 by way of accrual, alternatively, section 24(1) of the Income Tax Act
​20 April 2017 ​13671 ​Income Tax Act, 1962 ​Income tax; section 11(a); loss in the production of income; whether the Appellant was entitled to claim a loss for R90 million in terms of a contract as deductible expenditure in terms of section 11(a) of the Income Tax Act
30 March 2017 ​13686 ​Income Tax Act, 1962 ​Income tax; section 15 (1)(a); contract miner; mining operations; whether the Appellant was entitled to claim a deduction for mining operations as a contract miner in terms of section 15(1)(a) of the Income Tax Act
​24 March 2017 ​IT 13974 & 13993 ​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
​1 March 2017 ​13695 ​Income Tax Act, 1962 ​Income tax; gross income, capital income; whether the Respondent was correct in adjusting the taxpayer’s gross income to include income which the Appellant alleged was of a capital nature
​27 January 2017 ​0018/2016 ​Income Tax Act, 1962 ​Income tax; section 107(2); condonation; late appeal; whether the Appellant was entitled to condonation for the late filing of its appeal in terms of section 107(2) of the Income Tax Act
  

 

Last Updated: 05/10/2017 4:02 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