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.
 
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2018​
 ​ ​ ​
​​Date of Delivery Case Number Applicable Legislation Keywords
​11 July 2018
New!
​IT14294 ​Tax Administration Act, 2011 Tax Administration; exception; Rule 32 Statement
​6 July 2018
New!
13879​ ​Income Tax Act, 1962
Tax Administration Act, 2011
​Income Tax; Tax Administration; Under-declaration of gross income
​​17 May 2018 13626 ​Income Tax Act, 1962 ​Income Tax; trading stock; whether there was a diminution in value of the Appellant’s trading stock for the relevant years of assessment
​16 May 2018 13251 & VAT 1077
​Income Tax Act, 1962
Value-Added Tax Act, 1991
​Income Tax & VAT; full bench (3 judges) of the Tax Court i.t.o section 118(5) of the TAA; estimated assessments based on extrapolation of 7 month data; Commissioner concedes that the amount of assessments needs to be reduced prior to appeal hearing commencing without altering the assessments accordingly; under-declaration of income and turnover through the intentional manipulation of taxpayer’s point of sales system (POS);   additional tax 200 %.
9 March 2018 ​14218 ​Income Tax Act, 1962
Companies Act, 2008
Income tax; section 1; foreign income​
Companies Act; section 23;
13 February 2018
IT13726​

​Income Tax Act, 1962
Tax Administration Act, 2011

​Income tax; farming expenses; retrenchment
Tax administration; audit
8 February 2018

IT13725 & VAT1426

IT13727 & VAT1096

Tax Administration Act, 2011 Tax administration; understatement penalties; gross negligence; tax returns

  

 


2017​
 ​ ​ ​
​​Date of Delivery Case Number Applicable Legislation Keywords
30 November 2017 13863​ ​Income Tax Act, 1962 ​Income tax; sections 1 and 15; contract mining
20 November 2017 ​14055 ​Income Tax Act, 1962 Income tax; section 11(a)​; section 18A; section 23(g); deductions; whether the Respondent was correct in disallowing social corporate expenditure claimed by the Appellant
​18 August 2017 ​IT14247 ​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 ​IT4036 ​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
​1 March 2017 13492 ​Income Tax Act, 1962
Tax Administration Act, 2011
Income tax; sections 64, 64B and C; prescription; secondary tax on companies ​
Tax administration; sections 99(1) and 99(2)
​24 March 2017 ​IT13974 & 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
​22 February 2017 13193 Income Tax Act, 1962 ​Income tax; ​sections 1 and 24J; rights to dividends
​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: 24/07/2018 2:41 PM     print this page
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