City Power (SOC) Limited v CSARS (1147/2019) [2020] ZASCA 150 (20 November 2020)

Jurisdiction: South Africa
Citation: City Power (SOC) Limited v CSARS (1147/2019) [2020] ZASCA 150 (20 November 2020)
Media Neutral Citation: [2020] ZASCA 150
Hearing date: 6 November 2020
Court: Supreme Court of Appeal of South Africa
Case number: 1147/2019
Judges: Ponnan JA, Matojane AJA, Makgoka JA, Saldulker JA, Sutherland AJA
Judgment date: 20 November 2020
Language: English
Type: Judgment
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Flynote: Income Tax Act 58 of 1962 – appellant not a municipality or local
sphere of government – appellant’s accruals and receipts not exempt from normal tax under s 10(1)(a) and (b).

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