Legal Counsel – Dispute Resolution & Judgments – Constitutional Court

22 April 2026 – Income Tax Act, 1962

• Absa Bank Ltd and Another v CSARS (CCT 72/24) [2026] ZACC 15 (22 April 2026)

Income Tax Act 58 of 1962 — statutory interpretation — sections 80A to L — impermissible avoidance arrangement — Tax benefit — party to an arrangement — knowledge of arrangement — appeal dismissed with costs