8 February 2023 – Income Tax Act, 1962, and Tax Administration Act, 2011
CSARS v Coronation Investment Management SA (Pty) Ltd (1269/2021) [2023] ZASCA 10 (07 February 2023)
Revenue – income tax – Income Tax Act 58 of 1962 – section 9D exemptions – whether a ‘controlled foreign company’ is a ‘foreign business establishment’ as defined – Tax Administration Act 28 of 2011 – understatement penalties.
