CSARS v Atlas Copco South Africa (Pty) Ltd (834/2018) [2019] ZASCA 124 (27 September 2019)

Jurisdiction: South Africa
Citation: CSARS v Atlas Copco South Africa (Pty) Ltd (834/2018) [2019] ZASCA 124 (27 September 2019)
Media Neutral Citation: [2019] ZASCA 124
Hearing date: 28 August 2019
Court: Supreme Court of Appeal of South Africa
Case number: 834/2018
Judges: Ponnan JA, Weiner AJA, Navsa JA, Mocumie JA, Zondi JA
Judgment date: 27 September 2019
Language: English
Type: Judgment
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Flynote: Income tax – valuation of stock at year end in terms of s 22(1)(a) of the
Income Tax Act 58 of 1962.

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