Legal Counsel – Dispute Resolution & Judgments – Constitutional Court

21 June 2024 – Income Tax Act, 1962

• Coronation Investment Management SA (Pty) Limited v CSARS (CCT 47/23) [2024] ZACC 11 (21 June 2024)

Income Tax Act 58 of 1962 — section 9D exemption — foreign controlled company — foreign business establishment — meaning of “business” and “primary operations”