The judgments delivered in the Supreme Court of Appeal (SCA) on this page are arranged per year and then per date of delivery. SCA judgments delivered in another year, can be accessed through the navigation pane above.
2026 | |||
Date of Delivery | Parties Involved | Applicable Legislation | Keywords |
24 February 2026 | Baseline Civil Contractors (Pty) Ltd v CSARS (893/2024) See media summary | Income Tax Act, 1962 Tax Administration Act, 2011 | Tax Law – appeal against disallowance of objection to additional income tax assessment in terms of the Income Tax Act 58 of 1962 and Tax Administration Act 28 of 2011 – Taxpayer pleading a new ground of appeal in the statement filed in terms of rule 32 of the Tax Court Rules (rule 32 statement) – whether on the correct interpretation of Tax Court Rule 32(3) the new ground of appeal in the rule 32 statement is permissible – appeal dismissed. |
