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| Case Name | Citation(s) | Court | Jurisdiction | Date † | Full Text | Citation Index | |
| Volkswagen South Africa (Pty) Ltd v Commissioner for the South African Revenue Service (1123/2016) |
[2017] ZASCA 190; |
Supreme Court of Appeal of South Africa | South Africa | 20 Dec 2017 | SAFLII |
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| XYZ Holdings (Pty) Ltd v Commissioner for the South African Revenue Service: Income Tax Act, 1962 - Deduction of audit and professional fees (12401) | [2010] ZATC 1 | South Africa Tax Court | South Africa | 15 Mar 2010 | SAFLII |
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| XYZ Holdings (Pty) Ltd v Commissioner for the South African Revenue Service: Income Tax Act, 1962 - Deduction of audit and professional fees (1240) | [2010] ZATC 4 | South Africa Tax Court | South Africa | 15 Mar 2010 | SAFLII |
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| Legislation Name | Provision |
| Income Tax Act (Cth) |
| Case Name | Citation(s) | Court | Jurisdiction | Date † | Full Text | Citation Index | |
| WJ Fourie Beleggings CC v Commissioner for South African Revenue Service |
|
South Africa | circa 2008 |
|
1 |
||
| Itc 1761 |
|
South Africa | circa 2004 |
|
1 |
||
| 1341 |
|
South Africa | circa 1980 |
|
2 |
||
| (1977) 39 Satc 65 |
|
South Africa | circa 1977 |
|
1 |
||
| Taeuber & Corssen (Pty) Ltd v SIR |
|
South Africa | circa 1975 | LexisNexis |
|
7 |
|
| Heavy Minerals Pty Ltd v FCT |
[1966] HCA 60; |
High Court of Australia | Australia - Commonwealth | 13 Oct 1966 | AustLII |
|
27 ![]() ![]() |
| Commissioner of Taxes v Nchanga Consolidated Copper Mines Ltd |
|
United Kingdom | circa 1964 | LexisNexis / Westlaw |
|
45 ![]() ![]() |
|
| Kelsall Parsons & Co v Commissioners of Inland Revenue |
[1938] ScotCS CSIH_1; |
Scottish Court of Session | United Kingdom - Scotland | 6 Jan 1938 | BAILII |
|
19 ![]() |
| (1937) 8 Satc 154 |
|
South Africa | circa 1937 |
|
1 |
||
| Van den Berghs Ltd v Clark |
[1935] UKHL TC_19_390; |
House of Lords | United Kingdom | 8 Apr 1935 | BAILII |
|
85 ![]() ![]() ![]() |
| Commissioner of Taxes v Booysens Estates Ltd |
|
circa 1918 |
10 |
||||
| Itc 1279 |
|
South Africa | circa 1938 |
|
3 |
||
| 517 Aitr 143 |
|
Australia | circa 1938 |
|
1 |
||
| Itc 724 |
|
South Africa |
|
3 |