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Supreme Court of Appeal of South Africa

The Supreme Court of Appeal is, except in respect of certain labour and competition matters, the second highest court in South Africa. In terms of the Constitution, it is purely an appeal court and may decide only appeals and issues connected with appeals. (Banner image by Ben Bezuidenhout).
Physical address
Cnr Mirriam Makeba & President Brand Streets, Bloemfontein, Free State, 9301
16 judgments
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16 judgments
Citation
Judgment date
June 2016
10 June 2016
Reported
10 June 2016
Reported
9 June 2016
Reported
9 June 2016
Reported
3 June 2016
3 June 2016
Reported
2 June 2016
Reported
2 June 2016
Reported
2 June 2016
1 June 2016
Pulp from grapes delivered to a wine co-operative qualifies as 'produce held and not disposed of' for closing stock taxation purposes.
Taxation - Income Tax - Farming operations – Closing stock – Produce delivered to co-operative, pressed into pulp and mixed with other members’ produce – Whether still 'produce held and not disposed of' under First Schedule to Income Tax Act 58 of 1962 – Work-in-progress and mixed or pooled produce – Valuation – Fair and reasonable basis permissible.
1 June 2016
1 June 2016
1 June 2016
1 June 2016
Reported
1 June 2016
Reported
1 June 2016