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Commissioner for the South African Revenue Service v Mobile Telephone Networks Holdings (Pty) Ltd (966/2012) [2014] ZASCA 4

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7th March 2014

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Commissioner for the South African Revenue Service v Mobile Telephone Networks Holdings (Pty) Ltd (966/2012) [2014] ZASCA 4
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Summary: Income Tax Act 58 of 1962 – s 11(a) read with ss 23(f) and (g) – audit fees incurred for a dual or mixed purpose – apportionment of.

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Mluleki Martin Chithi and Others v Minister of Rural Development and Land Reform and Others (1203/2021; 1334/2021; 261/2022) [2024] ZASCA 149

Click here to read the full judgment on Saflii LAND TENURE – Restitution of rights – Whether “community” – Whether members derived possession and use of land from common rules – Rights individual occupiers may have enjoyed as labour tenants and later as farm workers – Were no longer derived from shared rules determining access to land held in common by a group in 1913 – Community claimants failed to prove that they constituted “community” as envisaged in the Restitution Act – Restitution of Land Rights Act 22 of 1994. →

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