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GENERAL DEDUCTION FORMULA


                             Sub-Nigel Ltd v CIR

                             Burgess v CIR

                             Port Elizabeth Electric Tramway Co Ltd v CIR

                             Joffe & Co (Pty) Ltd v CIR


                             C:SARS v BP South Africa (Pty) Ltd

                             BPSA (Pty) Ltd v C SARS

                             Provider v COT

                             CSARS v Mobile Telephone Networks Holdings (Pty) Ltd


                             CIR v Nemojim (Pty) Ltd

                             Edgars Stores Ltd v CIR

                             Nasionale Pers Bpk v KBI

                             CIR v Golden Dumps (Pty) Ltd


                             C:SARS v Labat (2011 SCA)

                             New State Areas Ltd v CIR

                             Rand Mines (Mining & Services) Ltd v CIR

                             Warner Lambert SA (Pty) Ltd v C:SARS

                            C:SARS v Scribante Construcion (Pty) Ltd


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