Legal Counsel – Dispute Resolution & Judgments – High Court 2025–2023
15 January 2024 – Income Tax Act, 1962 Unitrans Holdings Limited v CSARS (A3094/2022) [2024] ZAGPJHC 3 (9 January 2024) Appeal from the Tax Court – whether interest expenditure is tax deductible, as having been incurred in the course of carrying out ‘any trade’ and in the production of income – section 24J(2) of the […]
Legal Counsel – Dispute Resolution & Judgments – Supreme Court of Appeal 2025–2023
15 January 2024 – Income Tax Act, 1962, and Tax Administration Act, 2011 Enviroserv Waste Management (Pty) Ltd v CSARS (154/2022) [2023] ZASCA 180 (18 December 2023) Income tax law – section 12C(1)(a) of the Income Tax Act 58 of 1962 (the ITA) – whether cells built into landfills and used for treatment and storage […]
