S.A. Cases Cited :
Secretary for Inland Revenue v Safranmark (Pty) Ltd 1982 (1) SA 113 (A)
:
Automated Business Systems (Pty) Ltd v Commissioner for Inland Revenue 1986 (2) SA 645 (T)
:
Ovation Recordiong Studios (Pty) Ltd v Commissioner for Inland Revenue 1990 (3) SA 682 (A)