The Tax Court is a court established in terms of section 83(3) of the Income Tax Act, 1962. Tax Court Judgments apply inter partes (are binding on the parties before the court) and are only of persuasive value in respect of other tax cases.
Tax Court judgments are supplied here in a sanitized format, i.e. where all client specific information had been taken out from the original judgment.
The Tax Court judgments have been divided into groups of years, which you can access on the navigation pane above.