Coronation Investment Management SA (Pty) Limited v Commissioner for the South African Revenue Service

dc.date.accessioned	2024-01-24T06:07:56Z
dc.date.available	2024-01-24T06:07:56Z
dc.date.issued	2024-01-24
dc.identifier.citation	[ 2024 ] ZACC 11
dc.identifier.uri	http://hdl.handle.net/20.500.12144/38321
dc.title	Coronation Investment Management SA (Pty) Limited v Commissioner for the South African Revenue Service	en_US
dc.identifier.casenumber	CCT 47/23
dc.date.hearing	13 February 2024 (Tuesday)
dc.contributor.judge	Majiedt J
dc.date.judgment	21 June 2024
dc.link.judgment	https://collections.concourt.org.za/bitstream/id/63687/CCT%2047-23%20Coronation%20v%20CSARS%20Judgment.pdf
dc.concourt.synopsis	Income Tax Act 58 of 1962 — section 9D exemption — foreign controlled company — foreign business establishment — meaning of “business” and “primary operations”
dc.concourt.casehistory	On appeal from the Supreme Court of Appeal (hearing an appeal from the Tax Court, Cape Town):

Files in this item

1. Applicant Notice of Motion For Leave to Appeal.pdf ( 192.4Kb )

2. Applicant Founding Affidavit.pdf ( 8.512Mb )

3. Respondent Notice of Intention to Oppose.pdf ( 65.34Kb )

4. Respondent Opposing Affidavit.pdf ( 1.448Mb )

5. [Cross Appeal] Applicant Application for Leave to Cross-Appeal.pdf ( 805.8Kb )

6. [Cross Appeal] Respondent Opposing Affidavit to Cross Appeal and App to Admit Further Reply.pdf ( 4.124Mb )

7. Applicant Written Submissions For Leave to Appeal.pdf ( 447.7Kb )

8. Applicant List of Authorities.pdf ( 158.5Kb )

9. Applicant Practice Note.pdf ( 235.9Kb )

10. Respondent Written Submissions Practice Note and List of Authorities.pdf ( 2.340Mb )

11. [Cross Appeal] Applicant Written Submissions Practice Note and List of Authorities.pdf ( 1.034Mb )

12. [Cross Appeal] Respondent Written Submissions.pdf ( 473.0Kb )

13. [Cross Appeal] Respondent Practice Note.pdf ( 242.8Kb )

14. [Cross Appeal] Respondent List of Authorities.pdf ( 84.46Kb )

[Media Summary] CCT 47-23 Coronation v SARS.pdf ( 139.5Kb )

CCT 47-23 Coronation v CSARS Judgment.pdf ( 363.6Kb )