Legal Counsel – Dispute Resolution & Judgments – Tax Court: 2025–2023

9 July 2025 – Income Tax Act, 1962

• SARSTC 2024/8 (IT) [2025] ZATC CPT (23 May 2025)

Whether or not the Commissioner for SARS provided an adequate response to the applicant’s request for reasons pertaining to why CSARS maintains that the arrangement occurred within a business context.