Commissioner for the South African Revenue Vs. Mobile Telephone Networks Holdings (Pty) Ltd.

Decided On : Mar-07-2014

Court : South Africa Supreme Court of Appeal

LAW: the Income Tax Act 58 of 1962, Section 23, Act, Chapter II, the Income Tax Act, Rule 11, the Companies Act 61 of 1973

GPE: Johannesburg, Cameroon, Nigeria, Rwanda, South Africa, Swaziland, Uganda, Joffe, South Africa, Nemojim, I.T.C., interest200189, revenue200294, revenue200398%

CARDINAL: two, 1, two, 2, two, 3, 1, five, 2, two, 3, 505, 770, 786, R878, 142, 4, between two and six per cent, 5, 50/50, 6, 50/50, 50/50, 7, 8, 23, 23(f, 4, 946H-947C., 9, 1, 10, 4, 485, 498F, 11, 163, 12, 4, 533E, 131E-G, two, one, one, 13, 3, 124, 14, 21, 3, 50/50, 3, 124, 131, 958, 26, 50/50, 15, 22, one, 16, 170,000,000R, 191,765,415R, 372,223,856R, 723,000,000, 647,770R 427,871R, 17, 25, 337, 18, 50/50, 19, one, 20, 21, two, 1, two, 2, two, 3, 1, 269, 282, 300, 301

ORG: the Tax Court that œ50%, œincome, Mobile Telephone Network Holdings, the MTN Group Limited, Holdings, Holdings, Holdings, KPMG, Hyperion, KPMG, the South African Revenue Services, Holdings, KPMG, KPMG, Holdings, Holdings, the Special Income Tax Court, The Tax Court, KPMG, Holdings, Holdings, KPMG, Holdings, Commissioners, KPMG, KPMG, SA 935, the taxpayer constitute œexpenditure, Corbett JA, Standard Bank of SA Ltd 1985, Co Ltd v Commissioner, Holdings, Holdings, Holdings, Holdings, Tax Courts, Inland, Guardian Assurance Holdings, SA 522, Corbett JA, Rand Selections, Rand Selections, Court, Rand Selections Corporation Ltd, the œincome, 834J-835B: œThe, Rand Selections Corporation Ltd, Local Investment Co v Commissioner of Taxes, SR, Local Investment Co, the Rand Selections Corporations, little œincome, Holdings, MTN, Holdings, Holdings, Holdings, Holdings, Holdings, Holdings, Holdings, Holdings, Holdings, the Tax Court, Rand Selections Corporation, Holdings, KPMG, Holdings, KPMG, The Tax Court, Holdings, MTN, Hyperion, SIBIYAPersonal, Hyperion, Hyperion System, KPMG, Hyperion, KPMG, Hyperion System, Hyperion, Holdings, Holdings, KPMG, Hyperion, Holdings, KPMG, Holdings, the Tax Court, KPMG, the Tax Court that œ50%, œincome

DATE: the 2001, 2002, 2003, 2004 tax years, those tax years, 2002, 2003, 2004 tax years, R647, R427, 2004 tax year, those tax years, annual, 1983, any year, 1946 AD 157, 1976, tax year, 1956, 1988, 1956, the four years, the particular year, No 832 of 1956, years, 1963, years, the tax years, those years, the 2001, 2002, 2003, 2004 tax years, those tax years, 300A

PERSON: Judgment Ponnan JA, Wallis JJA, Van Zyl, and/or, Watermeyer CJ, Corbett JA, Tuck v Commissioner, Corbett CJ, Nemojim, revenue11%, Carel Gericke, Ms Philisiwe Sibiya, Ron Stewart ¦, Gericke, Ms Sibiya, KOEKEMOERWell, MLord, GERICKE

NORP: Shongwe

LOC: the South Gauteng High Court

MONEY: 94 per cent, 94 per cent, 23(f

ORDINAL: first

QUANTITY: 958D-F

PRODUCT: 819

FAC: Mr Welshs

PERCENT: 50%, 231,826(99%