Africa Cash & Carry (Pty) Ltd v The Commissioner for the South African Revenue Service (783/18) [2019] ZASCA 148 (21 November 2019)

Jurisdiction: South Africa
Citation: Africa Cash & Carry (Pty) Ltd v The Commissioner for the South African Revenue Service (783/18) [2019] ZASCA 148 (21 November 2019)
Media Neutral Citation: [2019] ZASCA 148
Hearing date: 6 November 2019
Court: Supreme Court of Appeal of South Africa
Case number: 783/18
Judges: Koen AJA, Zondi JA, Hughes AJA, Navsa JA, Swain JA
Judgment date: 21 November 2019
Language: English
Type: Judgment
Download: Download PDF (966.5 KB)

Flynote: Income and value added tax – Tax Administration Act 28 of 2011
– powers of tax court to alter assessment under s 129(2)(b) – whether SARS proved that the methods of assessment used were reasonable – whether the tax court ought
to have remitted the assessment - s 89 quat interest.

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Judgment 12

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12.	Head of the Western Cape, Education Department and Others v Governing Body of the Point High School and Others (584/2007) [2008] ZASCA 48 (31 March 2008)	1 citation

Legislation 3

1.	Promotion of Administrative Justice Act, 2000	2107 citations
2.	Income Tax Act, 1962	1599 citations
3.	Tax Administration Act, 2011	253 citations

Documents citing this one 5

Judgment 4

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