Legal Counsel – Dispute Resolution & Judgments – Supreme Court of Appeal 2025–2023

Jan 15, 2024 | Uncategorised

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 of waste qualify as plant under the section – whether they qualify as buildings under section 13 of the ITA – decomposition and biodegradation of the waste in the cells is a process similar to manufacture – the appellant is entitled to claim depreciation allowance in respect of the cells.

Income tax law –  understatement penalty imposed for an incorrect statement made in income tax returns –  reasonable care not taken in completing returns –  Commissioner for the South African Revenue Service did not prove prejudice under section 102 read with sections 221 and 223 of the Tax Administration Act 28 of 2011.

Have A Question?

Click here to view our FAQ to find the answers to frequently asked questions.

Want To Know More About Us?

Click here to view our About Us page to get to know more about us and our service offerings.

Want To Know The Latest News?

Click here to visit our news page to read about the latest from SARS, the Department of Labour and SAIT.