[140] CSARS v Scribante Construction (Pty) Ltd 2002 (4) SA 835 (SCA), 64 SATC 379, 2001 Taxpayer 48 [141] CSARS v BP South Africa (Pty) Ltd 2006 (5) SA 559 (SCA), 68 SATC 229, 2006 Taxpayer 13 [142] ITC 1583 57 SATC 58, 1997 Taxpayer 11 [143] ITC 1603 58 SATC 212, 1997 Taxpayer 13 [144] Shapiro v CIR 1928 NPD 436, 4 SATC 29
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